X fi.  c 


FORMS  AND  SUGGESTIONS  FOR  KEEPING  INSTITUTION 

ACCOUNTS. 


INTRODUCTION. 


> Before  proceeding  to  discuss  the  proper  mode  of  keeping  the 
accounts  of  public  institutions  of  a benevolent,  educational  or  penal 
character,  it  may  be  of  service  to  define  briefly  the  relations  which 
the  state  institutions  of  Illinois  bear  to  the  people. 

The  second  section  of  an  act  to  regulate  the  state  charitable 
institutions  and  the  state  reform  school,  approved  April  15,  1875, 
declares  that  the  trustees  of  each  of  the  said  institutions  shall  be  a 
body  corporate  and  politic  for  certain  purposes,  namely : “to  re- 
0etrv7  hold,  use  and  convey,  or  disburse  moneys  and  other  property, 
real  and  personal,  in  the  name  of  said  corporations,  but  in  trust 
and  for  the  use  and  by  the  authority  of  the  state  of  Illinois.”  This 
section  also  provides  “that  the  general  assembly  shall  have  power 
at  any  time  to  amend,  alter,  revoke  or  annul  the  grant  of  corporate 
po’W&rs  herein  contained,  or  heretofore  expressed,  in  any  and  all 
charters  previously  granted  to  any  of  said  institutions.” 

The  language  of  this  section  is  an  unequivocal  declaration  of  pro- 
prietorship in  and  sovereignty  over  the  state  institutions.  They 
belong  to  the  people  of  the  state ; they  were  created  for  their  ben- 
The  trustees  and  other  officers  are  simply  the  agents  of  the 
^^^■^eopje  for  accomplishing  certain  specified  ends ; and  the  state  re- 
■perves  to  itself  the  right  of  dissolving  these  corporations,  whenever,  in 
■the"'  judgment  of  the  people,  they  cease  to  subserve  the  purpose  of 
■their  creation,  or  the  necessity  for  them  no  longer  exists. 

[ .Since  these  institutions  are  not  established  for  the  purpose  of 
■making  money,  and  are  neither  productive  nor  speculative  in  their 
^^Bnature,  they  are  sustained,  for  the  most  part,  by  appropriations 
■directly  made  from  the  state  treasury.  In  some  states  a different 
■system  prevails,  where  a charge  is  made  by  the  state  for  board, 
■tuition  or  treatment,  and  collected  from  private  individuals  and  from 

! ■counties  or  towns — that  is,  from  lesser  municipal  corporations.  In 
■Illinois,  on  the  other  hand,  the  state  institutions  are  free  to  all  the 
^^^»eople  of  the  state.  No  charge  is  made,  even  against  private  indi- 
viduals, for  the  benefits  received  from  them.  In  every  sense,  there- 
fore, the  institutions  are  immediately  responsible  to  the  people  of 
■he  state,  in  their  corporate  capacity. 

H A trust  like  this  is  doubly  sacred,  because,  in  addition  to  the 
■anctity  which  attaches  to  all  fiduciary  relations,  it  is  administered 
■n  the  name  of  charity.  To  charity  is  equally  applicable  the  apos- 
froplie  of  Madame  Roland  to  liberty:  “0!  Liberty,  what  crimes 
lave  been  perpetrated  in  thy  name ! ” The  negligent  or  corrupt 


2 


discharge  of  a charitable  trust  is  not  only  a violation  of  confidence, 
hut  a blow  at  that  sentiment  of  benevolence  in  the  human  breast, 
without  which  society  could  not  exist.  Accordingly,  it  is  both  the 
right  and  the  duty  of  the  state  to  throw  around  the  administration 
of  public  charity  every  possible  safeguard;  but  of  all  the  motives 
which  tend  to  hold  men  to  a strict  performance  of  their  duty,  none 
is  so  powerful  as  a strong  sense  of  accountability.  In  order  to  cre- 
ate and  keep  alive  this  sense,  all  the  agents  entrusted  with  this  high 
responsibility  must  be  frequently  and  thoroughly  called  to  account. 

It  is  further  evident  that  the  state  must  appoint  or  detail  some 
officer  especially  charged  with  the  execution  of  this  function.  It  is 
in  the  highest  degree  improbable  that  an  incompetent  or  corrupt 
agent  will,  of  his  own  accord,  make  such  a report  to  the  legislature 
and  to  the  people  represented  in  the  general  assembly,  as  will  fur- 
nish the  evidence  of  his  incapacity  or  want  of  integrity.  Eveh 
the  reports  made  by  an  honest  man,  anxious  to  do  his  whole  "duty, 
may  be  so  imperfect,  in  consequence  of  the  natural  indulgence  of 
human  indolence,  or  of  his  want  of  appreciation  of  the  relative  import- 
ance of  the  items  of  information  desired  by  the  people,  as  to  fur- 
nish little  insight  into  the  real  character  of  his  administration  pf 
the  affairs  of  the  institution  under  his  charge.  For  the  purpose  df 
securing  the  desired  accountability,  the  state  of  Illinois  has  estab- 
lished a board  of  public  charities,  to  which  the  state  instituting- 
must  make  stated  reports  and  submit  all  their  accounts  for  examin- 
ation and  verification.  Since  the  state  board  is  not  to  account,  but 
to  be  accounted  to,  it  has  been  granted  no  executive  power,  so  that' 
it  has  no  executive  responsibility ; but  it  has  the  right,  and  it  is  its_  - 
duty,  to  visit  and  inspect  the  state  institutions,  their  premises, 
property,  inmates,  books  and  papers ; to  examine  their  officers.  4 > 
need  be,  under  oath ; to  inquire  into  all  their  methods  of  transact- 
ing their  business;  to  satisfy  itself  as  to  the  character  and  extent 
of  the  results  accomplished;  and  to  express  its  opinion  to  the 
general  assembly  upon  all  matters  connected  with  the  administra- 
tion of  their  affairs  freely  and  without  reserve. 

Institutions  which  possess  powers  to  expend  public  moneys  ^ 
responsible  first  of  all  in  a financial  sense.  The  public,  perhaps, 
attaches  an  undue  importance  to  this  kind  of  responsibility — that  is 
to  say,  the  cost  of  an  institution  is  not,  in  fact,  of  equal  importance 
with  its  usefulness;  and  the  real  fundamental  question  concerning 
it  is,  how  far  does  it  accomplish  its  purpose?  what  actual  benefits 
do  the  people  receive  from  its  establishment?  But  undoubtedly, 
the  people  feel  with  reason  that  financial  success  is  an  indispens- 
able element  of  success  in  a larger  sense.  They  apply  this  practical 
test  to  the  management  of  every  public  institution,  and  the  institu- 
tion which  cannot  stand  the  test  loses  ground  in  the  public 
confidence. 

This  board,  therefore,  has  directed  its  attention  primarily  to  the 
financial  management  of  the  public  institutions  subject  to  its  super- 
vision, believing  that  improvement  in  this  respect  would  secure  as 
its  natural  sequence  a corresponding  improvement  in  general 
efficiency  and  usefulness.  The  act  to  regulate  the  state  institutions, 
enacted,  in  1875,  at  the  suggestion  of  the  state  board,  was  a great 
step  in  advance,  but  much  still  remains  to  be  done.  The  accounts 


3 


of  the  institutions,  although  better  kept  than  formerly,  are  still  far 
from  perfect,  and  the  board,  desiring  to  complete  the  reform  which 
it  has  inaugurated,  has  caused  the  preparation  of  the  following 
manual  of  business  for  the  use  of  the  trustees  and  officers  of  the 
institutions  under  its  direction. 

It  seems  scarcely  necessary  to  present  any  form  of  argument  to 
prove  what  is  almost  self-evident,  namely,  that  an  institution  called 
to  account  must  furnish  a statement  of  its  affairs  in  a form  satis- 
factory to  the  authority  to  which  the’  law  requires  it  to  make 
account ; and  that  where  a number  of  concerns  are  responsible  to 
one  and  the  same  authority,  it  is  of  the  utmost  importance  that 
the  forms  of  statements  should  correspond  as  nearly  as  may  be 
practicable.  But  in  order  to  uniform  statements,  uniform  records 
are  essential.  Hence,  this  board,  having  already  secured  substantial 
uniformity  of  statement,  now  undertakes  to  suggest  a uniform  sys- 
tem of  book-keeping,  to  the  end  that  comparisons  between  the 
institutions  may  be  more  easily  made,  and  that  the  result  of  such 
comparisons  may  be  more  manifestly  equitable.  A further  end 
wffiich  the  board  has  in  view  is  to  secure  the  adoption  of  such  a 
system  of  book-keeping  as  will  furnish  a complete  record  of  all  the 
internal  relations  of  the  state  institutions,  such  as  is  not  furnished 
by  any  set  of  books  now  kept  by  any  of  them.  It  has  also  a pro- 
found sense  of  the  importance  of  having  the  methods  of  book-keep- 
ing in  use  in  our  institutions  conform  to  those  adopted  by  all  great 
mercantile  establishments  everywhere,  so  that  they  will  be  perfectly 
intelligible  to  experts,  and  that  no  errors  can  creep  into  them  with- 
out being  discovered.  It  may  be  confidently  asserted  that  such  a result 
is  impossible  without  the  introduction  of  the  system  of  double  entry. 

There  are  two  objections  which  may  be  urged  against  the  pro- 
posed improvement.  First,  that  the  clerks  employed  by  the  insti- 
tutions are  not  acquainted  with  the  systenl  of  double  entry;  and, 
second,  that  the  records  proposed  are  too  complicated  and  involve 
too  much  labor,  which  is  another  word  for  expense.  The  answer  to 
both  is  very  simple.  A clerk  who  is  not  already  familiar  with  the 
science  of  book-keeping  can  easily  master  it  by  the  careful  study  of 
any  good  elementary  treatise  on  the  subject.  If  not,  he  is  incom- 
petent for  his  position.  On  the  other  hand,  if  good,  thorough  book- 
keeping is  essential  to  financial  success  in  the  conduct  of  an 
enterprise  which  has  for  its  sole  object  the  making  of  money,  it 
must  be  equally  advantageous  in  the  management  of  an  institution, 
whose  principal  object  is  to  save  money.  If  the  extra  cost  pays  in 
the  one  instance,  it  will  in  the  other  also.  Since  a state  institution 
derives  its  income  and  support  from  the  state,  and  the  cost  of 
making  records  is  paid  by  the  state,  the  state  has  certainly  the 
right  to  prescribe  the  form  of  record  to  be  kept,  and  the  institution 
is  under  obligation  to  employ  the  extra  help  required,  if  necessary. 
But  all  experience  demonstrates  the  truth  of  the  proposition  that 
books  which  are  properly  kept  involve  less  labor  than  where  an 
accountant  does  not  understand  his  business.  A book-keeper  should 
properly  be  an  assistant  to  the  business  manager  of  the  institution 
by  whatever  title  he  may  be  called,  steward  or  clerk,  and  the 
book-keeper  should  have  no  duties  to  perform  which  will  interfere 
with  the  discharge  of  his  immediate  function. 


4 


To  what  has  been  said,  we  may  add  that  a perfect  system  of 
accounts  is  an  aid  to  the  superintendent  of  an  institution,  and  a 
protection.  It  aids  him,  by  enabling  him  to  understand  more 
clearly  wherein  lies  the  secret  of  his  success  or  failure  as  a financial 
manager,  and  to  ascertain  not  only  the  relative  cost  of  the  several 
departments  of  his  business,  but  the  comparative  efficiency  and 
pecuniary  value  of  his  employes.  It  protects  him,  because  it  renders 
it  possible  for  him  to  show,  first,  that  his  management  has  been 
honest;  and,  second,  that  it  has  been  economical.  A former  gov- 
ernor of  this  state  once  made  the  wise  remark,  that  “for  every  man 
in  public  life  two  things  are  of  the  utmost  importance : first,  that 
he  should  do  right ; and,  second,  that  he  should  appear  to  do  right. 
The  appearance  of  wrong-doing  may  be  as  injurious  to  the  man 
himself,  and  to  the  interest  which  he  is  set  to  defend,  as  if  a wrong  had 
actually  been  perpetrated.” 

I. 

BOOKS  TO  BE  KEPT. 

The  books  essential  to  be  provided,  in  order  to  keep  accounts 
according  to  the  system  here  proposed,  are  as  follows : 

First,  to  be  kept  by  the  clerk: 

1.  A journal  day-book. 

2.  Book  of  receipts. 

8.  Book  of  orders. 

4.  General  ledger. 

5.  Individual  ledger,  containing  accounts  with  inmates. 

6.  County  ledger. 

7.  Clothing  day-book;  containing  charges  against  inmates  and 
hospital,  for  clothing,  bedding,  etc. 

48.  Statement  book. 

Second,  to  be  kept  by  the  storekeeper: 

1.  Invoice  book. 

2.  Journal. 

8.  Classification  ledger. 

4.  Department  ledger. 


Journal  Day-book. 

Form  No.  1 of  the  forms  appended  below  represents  the  journal, 
which  is  designed  to  be  a book  of  original  entry,  upon  which  all 
transactions,  of  every  kind,  are  to  be  recorded,  in  proper  form 
for  posting  to  the  ledger,  at  the  time  when  they  occur,  or  when 
reported  to  the  clerk  by  the  storekeeper  or  by  any  other  person 
authorized  to  transact  business  for  the  institution.  But  the  cash 
receipts  and  orders  drawn  on  the  treasurer  of  the  institution  need 
not  be  entered  upon  the  journal,  if  the  book  of  receipts  and  book 
-of  orders  are  kept,  which  are  designed  to  take  the  place  of  the 
journal  to  that  extent. 

The  entries  upon  the  journal,  as  printed,  illustrate  the  proper 
mode  of  opening  a set  of  books,  by  crediting  the  “State  of  Illinois, 
(which  is  the  proprietor),  with  the  amount  of  the  inventory. 


5 


On  page  one  of  the  journal  several  parties  have  been  credited 
with  the  amount  of  invoices  furnished  the  institution  for  the  entire 
quarter,  and  the  store  debited  with  the  total  amount.  This  entry 
was  made  to  avoid  making  any  more  entries  than  are  necessary  to 
illustrate  the  point  in  question.  In  an  actual  set  of  books,  however, 
the  book-keeper  will  enter  upon  his  journal  the  amount  of  each  in- 
voice received  to  the  credit  of  the  party  furnishing  the  same,  and 
debit  the  store  with  the  amount  of  invoices  received  during  the  day. 
In  the  case  of  some  of  the  smaller  institutions,  or  at  particular  pe- 
riods when  the  purchases  are  small,  it  may  not  be  necessary  to> 
enter  up  these  invoices  more  than  once  a week. 

The  journal  will  contain  a record  of  all  transactions  of  every  de- 
scription, with  the  following  exceptions,  namely:  the  cash  receipts 
of  the  institution,  and  the  list  of  orders  drawn  in  payment  of  ac- 
counts rendered.  These  will  be  entered  upon  subsidiary  books, 
namely:  a book  of  receipts  and  a book  of  orders. 


Book  of  Receipts. 

The  book  of  receipts  (Form  No.  2)  is  a record  of  all  moneys  re- 
ceived by  the  institution,  either  from  the’  state  treasury  or  any  other 
source. 

The  only  explanation  of  this  form  which  seems  to  be  neces- 
sary relates  to  the  manner  of  posting  and  the  reference  to  the 
ledger  folios.  It  is  supposed  that  each  item  received  will  be  credited 
at  once  to  the  account  upon  which  it  is  received,  and  the  column 
“ledger,  folio”  will  show  the  page  on  which  such  credit  is  entered. 
These  accounts  may  be  credited  on  one  of  three  ledgers — the  general 
ledger,  the  county  ledger,  or  the  individual  ledger,  as  the  case 
may  be.  One  column  will  answer  for  the  page  of  all  these  post- 
ings, since  the  account  itself  will  show,  by  inspection,  on  which 
ledger  the  credit  should  properly  be  given.  In  order  to  com- 
plete the  posting,  however,  these  accounts  must  be  entered  as  debits 
to  the  treasurer  of  the  institution ; but  this  need  not  be  done  until 
the  end  of  the  quarter,  when  the  entries  to  be  made  will  correspond 
to  the  footings  of  the  several  columns  respectively.  In  order  to 
show  the  folio  of  the  general  ledger  on  which  the  debits  are  to  be 
made,  it  will  be  necessary  to  bring  these  footings  down  in  the  right 
hand  column,  and  enter  the  page  in  the  column  “ledger  folio,”  as 
shown  in  the  form.  The  receipts  from  miscellaneous  sources  are 
debited  on  folio  seven,  because  these  are  regarded  as  part  of  the  ordi- 
nary expense  appropriation.  The  receipts  on  account  of  special  appro- 
priations will  go  to  the  folios  set  apart  for  these  funds  in  the  ledger. 
Moneys  received  on  account  of  a county  or  inmate,  for  clothing  fur- 
nished, will  be  credited  upon  the  folio  set  apart  in  the  county  or 
individual  ledger,  as  the  case  may  be ; but  the  total  amount  received 
from  counties  or  individuals  during  the  quarter  will  be  debited  to 
the  treasurer  under  ordinary  expense  fund. 

The  plan  of  numbering  receipts  in  consecutive  order,  and  plac- 
ing them  on  file,  the  same  as  vonchers,  is  a good  one,  and  is  re- 
quired by  law  in  th&  public  institutions  of  the  state  of  Michigan. 
Whenever  the  treasurer  of  an  institution  receives  any  money,  from 


6 


whatever  source,  he  not  only  returns  a receipt  to  the  party  from 
whom  received,  but  places  a duplicate  receipt  on  file  in  tiie  office  of 
the  institution;  and  at  stated  periods  an  abstract  and  the  triplicate 
receipts  are  transmitted  to  the  auditor  general. 

Book  of  Orders. 

The  book  of  orders  (Form  No.  8)  is  a register  of  all  orders 
drawn  upon  the  treasurer  of  the  institution,  and  exhibits  the'  dates 
of  issue,  the  numbers,  the  titles  and  folios  of  the  accounts  to  which 
the  orders  are  charged,  and  the  funds  against  which  they  are  drawn. 

At  the  end  of  the  quarter,  the  footings  of  the  several  columns  are 
credited,  as  shown,  to  the  title  “Orders”  upon  the  general  ledger. 

Ge?ieral  Ledger. 

The  general  ledger  (Form  No.  4)  does  not  differ  from  ledgers  in 
common  use.  The  printed  entries  represent  the  transactions,  posted 
from  the  journal  and  from  the  book  of  receipts  and  book  of  orders. 

For  the  form  of  balance  sheet,  taken  from  the  ledger,  see  Form 
No.  5. 


Individual  Ledger. 

A separate  ledger  (Form  No.  6)  is  required  for  the  keeping  of 
the  accounts  with  individual  inmates.  An  account  is  opened  with 
each  inmate,  by  name,  giving  also  the  name  and  address  of  the 
security,  whether  an  individual  or  a county,  as  shown.  These 
accounts  are  made  out  at  stated  intervals,  usually  once  in  six 
months,  and  presented  to  the  parties  liable  for  their  payment. 

County  Ledger. 

At  the  time  when  bills  are  made  out,  as  just  stated,  all  accounts 
against  individuals,  which  are  properly  chargeable  to  any  county, 
are  closed  on  the  individual  ledger,  and  the  amounts  transferred  to 
the  account  of  such  county  on  the  county  ledger.  This  is  shown  in 
Form  No.  7. 


Clothing  Day-hook. 

The  clothing  day-book  (Form  No.  8)  is  a book  peculiar  to  institu- 
tions, and  requires  a little  explanation.  It  is  a book  of  original 
entry,  and'  the  items  contained  in  it,  which  are  chargeable  to  indi- 
viduals, are  posted  from  this  book  to  the  individual  ledger.  It  also 
contains  an  account  of  articles  furnished  from  the  clothing  and 
sewing-rooms  for  the  use  of  the  institution. 

In  the  first  column  are  entered  the  amounts  charged  to  individual 
inmates ; in  the  second  column,  the  amounts  charged  to  the  insti- 
tution; the  third  and  fourth  columns  show  both  the  debits  and 
credits  of  the  sewing  and  clothing  rooms,  respectively ; and  the  fifth 
column  is  a memorandum  of  the  amount  charged  over  and  above 
actual  cost  of  the  articles,  to  cover  the  expense  of  freight,  handling, 
manufacturing,  etc. 


7 


This  book  is  written  up,  by  the  book-keeper,  from  memoranda 
furnished  him,  day  by  day,  by  the  matron  in  charge  of  the  sewing- 
rootn,  .and  the  supervisor  in  charge  of  the  clothing-room. 

Statement-book. 

The  statement-book  (Form  No.  9)  is  a record,  in  convenient  form 
for  reference  and  comparison,  of  the  condition  and  movement  of  all 
active  accounts  on  the  general  ledger,  during  each  quarter-year. 
The  headings  of  the  columns  sufficiently  indicate  its  character  and 
purpose.  It  is,  in  effect,  a fuller  balance-sheet,  but  differs  from  an 
ordinary  balance-sheet,  nofTTmly  in  form,  but  in  the  fulness  of  de- 
tail in  which  the  business  of  the  institution  is  set  forth  and  ex- 
plained. 

Invoice-book. 

The  invoice-book,  kept  by  the  storekeeper,  is  in  the  usual  form 
of  such  books,  except  that  it  will  be  found  convenient  to  have  two 
additional  columns  for  figures  ruled  to  the  right  of  each  page.  This 
admits  of  making  a copy  of  the  invoice,  as  received,  in  the  first  two 
columns,  and  also  of  [ extending  the  altered  amounts,  for  classifica- 
tion, where  discounts  are  made  and  deducted  from  the  individual 
items,  instead  of  from  the  footing.  No  example  is  furnished,  be- 
cause, with  this  explanation,  none  is  necessary. 

Storekeeper's  Journal. 

The  form  of  the  journal  to  be  kept  by  the  storekeeper  is  the  same 
as  that  in  general  book-keeping.  An  example  of  the  character  of 
the  entries  is  presented  in  Form  No.  10. 


Classification  Ledger. 

The  classification  • ledger  (Form  No.  11)  is  a record,  in  which  a 
separate  account  is  opened  with  every  description  of  article  named 
in  the  journal,  showing  both  the  amount  and  value  of  every  article 
received  and  issued  by  the  storekeeper. 

Department  Ledger. 

The  department  ledger  (Form  No,  12)  is  designed  to  exhibit  the 
cost  of  each  department  of  the  institution,  separately.  The  total 
cost  of  the  departments  will,  of  course,  be  equal  to  the  amount  of 
the  issues,  as  shown  on  the  classification  ledger. 

Note. 

[These  two  ledgers  are,  in  fact,  one  ledger,  and  are  only  separated 
because  of  the  different  character  of  the  entries  to  be  made,  and 
the  dissimilarity  in  ruling  thus  rendered  necessary. 

An  account  entitled  “Institution”  (see  Form  No.  18)  is  opened  on 
the  department  ledger,  which  is  credited  with  the  amounts  of  all 


8 


invoices  received,  and  debited,  when  the  department  accounts  are 
closed,  with  the  amounts  issued  to  the  several  depaartments.  The 
balance,  under  this  title,  represents  the  amount  of-  stores  on,  hand; 
in  the  possession  of  the  storekeeper.] 


Subsidiary  Books. 

In  addition  to  the  books  above  described,  any  other  books  may 
be  kept, -which  may  be  found  necessary  or  convenient.  It  is  probably 
desirable,  for  instance,  to  have  a blotter  for  each  head  of  a depart- 
ment, such  as  the  matron,  farmer,  butcher,  etc.,  for  the  record  of 
transactions  occurring  in  each,  to  be  subsequently  reported  to  the 
book-keeper  and  entered  upon  the  journal. 

Among  the  subsidiary  books  to  be  provided  is  a time-book,  in  which 
to  enter  the  amounts  due  each  month  for  personal  services  rendered. 
A description  of  the  proper  form  is  as  follows : the  columns  ruled 
should  show  (1)  the  names  of  all  officers  and  employes,  (2)  the 
character  of  service,  (8)  the  rate  paid  per  month,  (4)  each  day’s 
attendance  during  the  month,  (5)  the  number  of  days’  service  ren- 
dered during  the  month,  (6)  the  total  amount  due,  (7)  the  date  and 
mode  of  payment.  Monthly  payments  are  preferable.  The  total 
amount  of  the  time-book  for  each  month  is  charged  on  the  general 
ledger  to  the  “Store,”  and  credited  to  the  “Pay-roll.”  On  the  store- 
keeper’s books  will  appear  the  amount  chargeable  to  each  depart- 
ment. 

No  mention  is  here  made  of  the  books  relating  to  administration 
simply,  such  as  the  daily  census-book,  the  register  of  pupils  or 
patients,  etc.,  because  we  are  dealing  only  with  the  question  of 
financial  management  and  responsibility. 


II. 

THE  STOREKEEPER: — HIS  RESPONSIBILITIES  AND  DUTIES. 

In  the  appointment  of  a storekeeper,  three  ends  are  sought : 

First — The  securing  of  regularity  in  the  rate  of  consumption  of 
supplies,  a check  upon  extravagance  and  waste  in  their  use,  and 
the  making  of  such  a record  of  the  amounts  required  for  specified 
periods  as  will  enable  the  institution  and  the  authorities  of  the 
state  to  judge  what  amount  of  money  is  necessary  to  be  provided 
or  set  apart  for  this  purpose. 

Second — The  establishment  of  such  a system  of  accounts  of  the 
receipt  and  issue  of  stores  as  will  show  at  all  times  what  balance 
ought  to  be  on  hand.  This  secures  accountability  on  the  part  of 
the  person  in  charge  of  the  stores,  since  the  amount  he  ought  to 
have  can  be  compared  at  any  time  with  the  amount  actually  on 
hand. 

Third — The  provision  of  an  easy  instrumentality  for  the  ascer- 
taining of  the  relative  cost  of  different  departments  of  the  institu- 
tion, in  order  that  when  the  accounts  of  an  institution  are  examined 


9 


by  the  trustees,  or  by  any  other  authority,  they  may  be  able 
to  determine  whether  any  department  is  costing  more  than  it 
should  or  not.  This  determination  can  be  effected  by  a comparison 
of  the  cost  of  the  same  department  of  the  same  institution  at  one 
period  with  its  cost  at  another,  and  also  by  the  comparison  of  the 
cost  of  similar  departments  of  different  institutions  at  the  same 
time. 

Invoices. 

Since  the  storekeeper  is  responsible  for  materials  and  supplies 
purchased  and  delivered  into  his  charge,  his  duty  in  connex- 
ion with  the  accounts  of  the  institution  will  be  to  keep  a re- 
cord of  supplies  received  and  issued.  When  goods  are  purchased 
and  delivered,  they  shonld  be  invariably  accompanied,  at  the  time 
of  delivery,  by  an  invoice,  which  should  be  compared  and  checked 
by  the  storekeeper.  In  case  an  invoice  does  not,  for  any  reason, 
accompany  the  goods,  the  storekeeper  should  make  one  for  tem- 
porary use,  and  call  for  the  original  from  the  party  furnishing  the 
goods.  The  invoices  are  to  be  copied  by  the  storekeeper  upon  the 
invoice  book. 

The  reason  for  making  copies  is  two-fold.  In  the  first  place,  the 
original  invoice  must  go  to  the  clerk,  after  stamping  it  “charge  to 
the  store,”  in  order  that  the  clerk  may  credit  individuals  with  the 
amount  of  goods  furnished  by  them  respectively.  In  the  second 
place,  some  original  invoices  are  almost  illegible,  in  consequence  of 
rapid  writing  or  technical  abbreviations ; and  even  where  legible, 
should  a discount  be  allowed  for  cash,  it  may  be  necessary  to 
change  the  amounts  for  the  several  items  on  the  storekeeper’s 
books,  in  order  to  distribute  the  discount,  instead  of  making  a 
separate  account  of  it. 

Classification  of  Invoices. 

Under  the  system  of  accounts  here  suggested  for  adoption,  the 
storekeeper  is  charged  with  the  duty  of  making  the  classification 
of  invoices  and  bills  received.  This  classification  should  in  all  cases 
be  made  before  making  the  journal  entries  for  the  week,  in  order  to 
avoid  the  necessity  of  duplicating  the  posting  of  the  items  of  class- 
ification. For  example : there  may  be  during  the  week  half  a dozen 
purchases  of  butter,  from  as  many  different  individuals, — but  instead 
of  making  half  a dozen  entries  upon  the  journal,  to  be  posted  in  the 
classification  ledger,  they  may  be  grouped  together  and  one  entry 
made  for  the  week. 

The  classification  is  made  from  the  invoice  book,  and  as  each 
invoice  is  classified  it  may  be  checked  upon  the  book,  in  red  ink. 

Clerks  have  different  methods  of  making  this  classification,  and  it 
may  Jbe  left  to  the  ingenuity  of  each.  If  the  sum  of  all  the  items 
classified  equals  the  total  amount  of  invoices  received  during  the 
week,  which  are  added  up  upon  the  invoice  book,  this  proves  that 
they  have  been  taken  off  and  footed  up  correctly. 

The  classification  from  the  record  of  invoices  received  during  the 
week  is  much  more  simple  than  where  it  is  made  from  bills  ren- 


10 


dered,  at  the  end  of  a quarter,  and  it  involves  less  time  in 
proving  the  work  and  correcting  errors,  if  any.  It  also  prevents  the 
accumulation  of  work. 

The  classification,  when  made,  is  entered  upon  the  journal,  as 
shown  by  the  first  entry  in  Form  No.  10.  It  may  be  remarked, 
however,  that  this  example  shows  the  classification  for  one  week 
only,  it  not  having  been  thought  necessary  to  carry  it  any  farther. 

Departments  of  an  Institution . 

As  explained  above,  on  page  886,  the  storekeeper  makes  a double 
classification  of  the  supplies  issued,  first,  according  to  the  character 
of  supplies,  and  second,  according  to  the  departments  of  the  insti- 
tution making  requisition  for  them. 

By  “departments”  are  meant  divisions  or  sections  of  the  entire 
establishment.  The  number  of  such  departments  will  vary,  accord- 
ing to  the  views  of  superintendents  of  institutions,  and  may  be 
larger  or  smaller,  according  to  circumstances.  The  principal 
departments  will  naturally  be : the  kitchens,  the  bakery,  the 
laundry,  the  engineer’s  department,  the  different  shops,  the  farm 
and  garden,  the  offices,  the  sewing-room,  the  centre  building,  the 
wings  (or  cottages),  etc.  There  will  be  at  least  as  many  departments 
as  there  are  heads  of  departments  authorized  to  make  requisitions 
for  supplies.  By  a judicious  arrangement  of  these  departments,  it 
will  be  easy  to  ascertain  and  show  the  character  and  reasonable- 
ness of  the  total  cost  of  an  institution,  not  only  for  maintenance, 
but  for  all  expenses  of  every  kind. 


Issue  of  Supplies. 

In  no  case  should  the  storekeeper  deliver  any  supplies  to  a 
department,  except  upon  a requisition,*  properly  signed  by  the  head 
of  the  department  and  approved  by  the  superintendent,  or  by  some 
other  officer  authorized  to  act  for  him.  These  requisitions  are 
the  storekeeper’s  clearance,  and  should  be  carefully  filed  away  by 
him  for  future  reference.  They  also  serve  another  purpose,  by 
saving  him  from  the  necessity  of  stopping,  while  issuing  supplies, 
to  enter  up  the  issues. 

It  may  be  found  convenient  in  practice  to  print  the  requisitions 
for  the  different  departments  upon  different  colored  paper  and  in 
different  type,  so  that  they  will  be  readily  distinguished  by  the  eye. 
It  is  not  unusual  to  have  printed  forms  of  requisitions,  with  the 
names  of  all  principal  articles  in  type,  leaving  additional  space  for 
writing  in  the  names  of  other  articles  less  frequently  called  for.  It 
will  also  be  convenient  to  have  a case  of  pigeon-holes,  in  which  the 
requisitions  issued  to  the  several  departments  may  be  classified  and 
kept  until  entered  upon  the  record  of  issues. 

Some  perishable  supplies,  such  as  meats,  garden  produce,  etc., 
for  the  use  of  the  kitchen,  are  used  daily ; other  supplies,  such  as 
soafc,  may  be  issued  once  a week;  and  others  at  irregular  intervals 
of  longer  or  shorter  duration,  according  to  circumstances. 

*It  will  be  convenient  to  have  a dating  damp  with  the  word  “issued”  and  the  date,  and 
to  stamp  each  requisition  as  fast  as  filled  before  filing  the  same. 


11 


There  are  of  course  certain  classes  of  supplies,  the  consumption 
of  which  must  he  estimated,  owing  to  the  difficulty,  if  not  the  im- 
posibility  of  keeping  an  accurate  account  of  their  consumption. 
For  example,  hay  and  ice:  to  which  may  be  added  fuel,  except 
where  the  engineer  is  required  to  weigh  the  coal  and  report  the 
amount,  together  with  a statement  of  the  temperature,  and  the 
force,  velocity  and  direction  of  the  wind,  which  is  done  in  many  in- 
stitutions. Sometimes,  in  order  to  facilitate  the  correct  estimating 
of  the  amount  of  hay  in  a barn,  the  capacity  of  the  barn  is  marked 
(in  tons)  upon  one  of  the  posts.  The  amount  of  ice  in  stock  in  an 
ice-house  may  be  indicated  in  the  same  way. 


Record  ‘of  Issues. 

The  books  kept  by  the  storekeeper  are,  in  effect,  a section  of  the 
general  books  of  the  institution,  and  form  an  essential  link  in  a 
complete  circle  of  accounts.  The  storekeeper  will  give  the  institu- 
tion credit  for  all  supplies  received  from  every  source,  and  will 
charge  the  same  to  the  items  of  classification  agreed  upon  and 
prescribed  by  the  state  board  of  public  charities.  He  will  credit 
the  various  items  of  classification  with  the  amounts  issued,  and 
charge  the  amounts  to  the  departments.  He  will  close  his  books 
by  crediting  the  departments  with  the  amount  of  supplies  received 
by  them,  and  charging  the  same  to  the  institution.  The  balance 
between  the  debit  and  credit  side  of  the  account  under  the  title 
‘ ‘institution,”  will  then  show  the  amount  of  supplies  that  ought  to 
be  on  hand  when  the  books  are  written  up,  certainly  as  often  as 
once  in  every  three  months. 

All  issues  of  supplies  to  departments  might,  of  course,  be  entered 
from  day  to  day  upon  the  journal.  Such  a course  would,  however, 
involve  an  unnecessary  amount  of  labor,  which  can  be  avoided  by 
the  use  of  abstracts  or  tabulated  statements. 

Since  the  memorandum  of  daily  issues  is  contained  upon  the 
original  requisitions,  and  upon  the  tabulated  statements  of  issues, 
by  items,  to  departments,  it  will  not  be  necessary  to  make  journal 
entries  oftener  than  once  a week. 

Nor  is  it  even  necessary  to  enter  the  amount  of  stores  of  every 
description  consumed,  every  week.  Some  stores,  issued  daily  or 
weekly,  can  be  so  entered  without  inconvenience,  but  it  is  better 
to  enter  the  issue  of  stores  whose  consumption  must  be  esti- 
mated, and  cannot  be  exactly  stated,  not  oftener  than  once  in 
three  months.  In  this  case,  it  will  be  found  useful  to  keep  a 
memorandum  of  the  estimated  consumption,  weekly,  in  the  barn, 
ice-house  or  coal-house,  as  the  case  may  be.  This  memorandum 
may  be  either  in  the  form  of  a little  book,  or  a card,  which  maybe 
hung  up  or  nailed  to  a bulletin  board. 

The  amount  of  invoices  entered  upon  the  invoice  book  will  be  the 
amount  with  which  the  store  is  debited  upon  the  general  ledger. 
The  storekeeper  will  render  a quarterly  statement  of  his  account 
with  the  institution,  which  the  book-keeper  will  enter  upon  his  journal, 
giving  the  store  credit  for  the  total  amount  of  stores  issued  to  the 
departments,  and  debiting  each  department  separately  with  its 
share. 


12 


Tabulated  Statements. 

The  number  and  character  of  tabulated  abstracts  of  issues  of 
supplies  will  be  determined  for  each  institution  by  circumstances, 
according  to  the  convenience  of  the  storekeeper  in  charge.  The 
forms  will  vary  according  to  the  frequency  with  which  supplies  of  a 
particular  description  are  issued,  and  the  number  of  departments 
making  requisitions  for  the  same.  Fuel,  for  instance,  is  issued 
to  but  few  departments,  while  soap  and  other  household  supplies 
of  a similar  character  are  issued  to  every  department,  without 
exception. 

It  is  not  necessary  that  all  items  consumed  should  be  tabulated. 
These  abstracts  are  simply  a device  to  save  labor,  and  where  a bill  is 
for  light,  water,  or  any  similar  expenditure,  which  does  not  occur 
more  than  once  or  twice  during  a single  quarter,  it  can  be  entered 
directly  upon  the  storekeeper’s  journal,  without  being  recorded 
upon  an  abstract. 

For  suggestions  as  to  the  form  and  use  of  tabulated  statements 
of  the  issues  of  departments,  see  forms  Nos.  14-18. 

Form  No.  14  exhibits  the  issue  of  food  to  the  several  kitchens  and 
to  the  bakery,  day  by  day,  and  the  total  amount  for  the  week. 

Form  No.  15  exhibits  the  issue  of  laundry  and  household  supplies, 
not  by  the  day,  hut  only  the  total  amount  for  the  week,  and  to  a 
much  greater  number  of  departments. 

Form  No.  16  shows  the  articles  issued  to  each  of  the  wards  on 
the  female  side  of  the  house  separately,  which,  on  form  15,  are 
grotfped  together. 

Form  No.  17  illustrates  how  an  account  of  the  expenditures  for 
improvements  and  repairs  may  be  stated  in  such  a manner  as  to 
show  what  departments  of  the  institution  have  received  the  benefit 
of  such  expenditure. 

Form  No.  18  contains  no  entries,  and  is  designed  simply  to  show 
how  an  account  of  weekly  issues  of  any  description  of  articles  issued  to 
one  department  may  be  kept  on  a quarterly  blank. 

A weekly  statement  should  be  furnished  the  superintendent,  for 
his  information,  of  the  consumption  of  food,  with  the  average  house 
count,  showing  the  cost,  per  capita,  for  table  expenses.  This  is  il- 
lustrated in  Form  No.  19. 


Storekeeper' s Quarterly  Return. 

The  storekeeper  is  expected  to  render,  in  addition  to  the  quarterly 
statement  of  the  cost  of  each  department,  an  itemized  statement 
(Form  No.  20)  of  all  supplies  received  and  issued  during  the  quarter, 
and  the  balance,  if  any,  remaining  on  hand  at  the  end  of  the  quar- 
ter. This  statement  is  wholly  derived  from  the  classification  ledger. 


18 


Annual  Inventory. 

It  will  probably  not  be  found  convenient  to  take  an  inventory  of 
stores  on  band  oftener  than  the  law  requires,  which  is  at  the  end 
of  each  fiscal  year.  When  this  inventory  is  taken,  a deficiency  will 
appear  in  many  of  the  supplies  called  for  on  the  classification  ledger, 
owing  to  natural  shrinkage,  damage,  or  other  causes.  In  a few  cases 
there  may  be  a slight  excess  in  quantity,  and  if  some  goods  are 
issued  at  an  advanced  price,  there  may  be  an  excess  in  the  amount. 
In  order  to  reconcile  these  differences,  it  will  be  necessary  to  enter 
all  ledger  balances  upon  a storekeeper’s  inventory  (Form  No.  21),  in 
which  the  columns  entitled  “ledger”  represent  the  balances  referred, 
to,  while  the  columns  entitled  “stock”  are  intended  for  the  entry  of 
the  actual  amounts  and  values,  when  the  inventory  is  taken.  The 
differences  in  amount  and  value,  if  any,  are  calculated  and  entered 
in  the  column  “excess,”  or  “deficiency,”  as  the  case  may  be,  and 
afterward  carried  to  the  books  of  the  institution,  upon  an  account 
known  as  “Deficiency  or  Excess.” 

It  may  be  well  to  state  some  of  the  causes  which  create  this  excess 
or  deficiency,  and  which  seems  to  be  unavoidable,  in  some  cases.  All 
articles  issued  should  be  charged  to  the  departments,  at  actual  cost ; 
but  in  some  cases  a practical  difficulty  will  arise,  in  attempting  to 
carry  out  this  suggestion,  and  in  the  end,  in  spite  of  the  greatest 
care,  a slight  excess  or  deficiency  may  appear. 

Many  difficulties  in  issuing  supplies  at  cost  are  overcome  by  the 
ingenious  devices  of  accountants,  in  large  establishments.  For  exam- 
ple : the  Pullman  Palace  Car  Company  issues  all  supplies  at  an  even 
price,  unless  # the  quantity  issued  is  sufficient  to  eliminate  the  fraction. 
Where  sugar  costs  eleven  and  one-quarter  cents  per  pound,  it  is  issued 
at  twelve  cents ; the  excess  in  amount,  at  the  end  of  the  year,  will 
more  than  cover  the  natural  loss  by  shrinkage.  In  the  case,  however, 
of  a box  containing  one  hundred  cigars,  worth  twelve  and  one-half 
cents  apiece,  it  is  proper  to  issue  the  box  at  cost  price,  as  the 
quantity  eliminates  the  fraction. 

The  Grand  Pacific  Hotel  issues  all  goods  at  cost.  If  the  purchas- 
ing agent  buys  twelve  cans  of  fruit,  at  four  dollars  and  twenty-five 
cents  per  dozen,  a single  can  is  not  issued  at  thirty-five  and  five- 
twelfth  cents,  but  one  can  is  issued  at  forty  cents  and  the  remain- 
ing eleven  cans  at  thirty-five  cents.  The  cost  would  be  entered 
upon  the  price  book,  “85+5,”  and  the  five  cents  added  to  the  first 
issue.  If  the  fruit  had  cost  four  dollars  and  fifteen  cents  per  dozen, 
the  entry  would  have  been,  “35 — 5.” 

There  could  be  no  objection  to  equalizing  the  price  on  the  last  as 
well  as  on  the  first  issue,  if  found  more  convenient.  This  cannot, 
however,  be  so  easily  done,  when  the  articles  bought  are  in  large 
quantities.  For  example : a fraction  of  half  a cent  on  the  price  per 
yard  could  not  be  added  to  the  first  issue  of  a piece  of  muslin  con- 
taining fifty  yards,  if  the  issue  was  only  one  or  two  yards.  In  such 
cases  it  w7ould  probably  be  best  to  issue  at  an  even  price,  and  ac- 
count for  the  excess  in  price  in  future  issues,  or  at  the  end  of  the 
year. 


14 


The  following  is  a transcript  of  a page  of  the  price  book,  arranged 
alphabetically,  in  use  at  the  Grand  Pacific  Hotel: 


A 


New  price. 

Article. 

Present  use  price. 

Allspice,  whole. 

18 

20 

Allspice,  ground 

Almonds 

Asparagus  

Anchovies 

13+5 

14—8 

Apricots 

Alcohol 

The  several  columns  in  the  price-hook  are  intended  to  note  the 
prices  of  the  different  measures  in  which  articles  are  put  up  for 
sale,  as,  for  example,  gallons,  quarts  and  pints,  pounds,  half-pounds 
or  quarter-pounds.  The  present  use  price  indicates  the  price  at 
which  the  goods  are  to  be  issued,  and  the  new  price,  such  goods  as 
are  on  hand,  but  not  put  in  store  to  be  issued.  The  present  use 
price  and  the  new  price  are  often  combined  by  adding  an  old  lot  of 
goods  to  a new  lot,  and  averaging  the  price  of  the  whole  lot.  The 
prices  are  kept  in  lead  pencil,  as  they  are  subject  to  frequent  change. 
When  a new  lot  of  goods  is  put  in  store  to  be  issued,  the  new  price 
is  erased  and  transferred  to  the  present  use  price. 

III. 

THE  CLERK  OR  BOOKKEEPER. 

In  discussing  the  duties  of  the  clerk  or  book-keeper,  a remark 
already  made  will  bear  repetition.  A book-keeper  should  properly 
be  an  assistant  to  the  business  manager  of  the  institution,  by  what- 
ever title  he  may  be  called,  steward  or  clerk,  and  the  book-keeper 
should  have  no  duties  to  perform  which  will  interfere  with  the  dis- 
charge of  his  immediate  function.  The  care  of  his  books  should  not 
be  a matter  to  be  attended  to  at  odd  times  or  spare  moments,  but 
it  should  he  regarded  as  of  the  first  importance,  and  should  always 
receive  prompt  attention.  v. 


Circle  of  accounts. 

The  character  of  the  entries  to  be  made  by  the  book-keeper,  upon 
his  books,  has  been  made  clear,  probably,  by  the  description  of  the 
books  given  above,  and  the  printed  forms  illustrating  their  purpose 
and  use.  A few  words  of  additional  explanation  will,  however,  show 
how  one  account  or  ledger  title  is  related  to  another,  and  how  all 
the  titles,  taken  together,  form  a complete  circle  of  debits  and 
credits. 

The  principal  titles  upon  the  ledger  are  as  follows : 

1.  State  of  Illinois  (stock),  representing  the  concern  or  the  pro- 
prietor. 


15 


2.  State  Treasury,  representing  the  appropriations  made,  from 
time  to  time,  for  the  support  of  the  institution. 

8.  Treasurer  of  the  Institution  (who  may  be  named),  representing 
the  cash  in  possession  of  the  institution,  all  of  which  is  supposed  to 
be  in  the  treasurer’s  hands. 

4.  Individual  Accounts,  representing  the  accounts  receivable  and 
payable. 

5.  Real  Estate,  representing  the  land,  buildings  and  permanent 
improvements. 

6.  Furniture  and  Fixtures,  representing  not  only  furniture,  so- 
called,  but  tools,  machinery,  etc. 

7.  Farm,  Stock,  etc.,  representing  live  stock,  farm  implements, 
etc. 

[These  three  last-named  titles  are  designed  to  include  all  invest- 
ments of  a permanent  nature,  as  is  done  by  some  manufacturing 
establishments  under  the  single  title  “investment.”  The  distinction 
between  these  descriptions  of  property  invested,  is  introduced  simply 
for  the  purpose  of  enabling  the  state  government  to  make  compari- 
sons between  the  amounts  under  each  sub-title,  by  each  of  the  in- 
stitutions] . 

8.  Store,  representing  all  supplies  in  possession  of  the  store- 
keeper, for  which  he  is  responsible.* 

9.  Orders.  This  account  is  to  be  kept  as  a matter  of  conven- 
ience, simply.  Since  the  account  with  the  treasurer  of  the  institu- 
tion represents  cash,  this  account  will  represent  drafts  or  checks 
drawn ; as  shown,  upon  an  ordinary  set  of  books,  by  the  use  of  titles 
representing  the  names  of  the  different  banks  in  which  a concern 
has  deposits. 

10.  Departments,  representing  the  internal  divisions  of  the  estab- 
lishment, such  as  bakery,  kitchen,  farm,  etc.,  in  such  manner  as  to 
show  the  proportion  of  net  expense  incurred  on  account  of  each  of 
the  departments  named. 

11.  Loss  and  Gain,  representing  the  deterioration  in  the  value  of 
property;  also,  the  amount  expended  for  maintenance,  for  which  no 
return  is  received  in  the  form  of  cash. 

[In  addition  to  the  titles  just  given,  the  storekeeper  will  keep  a 
classified  account  of  expense,  showing  the  description  of  articles 
purchased  or  services  rendered,  and  the  amount  of  the  total  expen- 
diture chargeable  to  each  general  title  adopted  for  such  classifica- 
tion. This  classification  will  not  appear  upon  the  ledger  kept  by 
the  bookkeeper]. 

To  open  a set  of  books  upon  the  system  here  recommended, 
credit  “State  of  Illinois”  (stock)  with  the  amount  of  the  inventory. 

Debit  “State  Treasury”  with  the  amount  of  each  appropriation 
for  the  benefit  of  the  institution  in  the  state  treasury  undrawn. 

Debit  “Treasurer  of  the  Institution”  with  the  amount  of  cash  in  his 
hands  under  each  appropriation. 

Debit  “Individual  Accounts,”  with  all  other  amounts  due  the  in- 
stitution. t 

Debit  “Real  Estate,”  “Furniture  and  Fixtures,”  and  “Farm,  Stock, 
etc.”  with  the  amount  of  inventory  under  each  of  the  subdivisions. 


* The  titles  thus  far  given  include  all  assets  and  liabilities,  of  every  description,  which 
enter  into  the  inventory. 


16 


Debit  “Store”  with  the  amount  of  supplies  on  hand,  in  possession 
of  the  storekeeper,  and  for  which  he  is  responsible. 

Debit  “State  of  Illinois”  (stock)  with  the  amount  of  all  bills  due 
and  unpaid  by  the  institution,  and  with  all  orders  drawn-  upon  the 
treasurer  of  the  institution  which  are  outstanding  and  have  not  been 
presented  for  payment,  and  credit  corresponding  accounts. 

Appropriations  made  subsequently  to  the  opening  of  the  books 
should  be  debited  to  the  “State  Treasurer,”  and  credited  to  the  ’’State 
of  Illinois”  (stock),  at  the  time  when  such  appropriations  become 
available  for  the  use  of  the  institution. 

Appropriations  for  ordinary  expenses  will  be  debited  quarterly,  on 
the  first  day  of  the  quarter,  in  the  amount  appropriated  for  the  ex- 
penses of  a single  quarter. 

Appropriations  for  repairs  will  be  debited  annually,  on  the  first 
day  of  the  appropriation  year,  in  the  amount  appropriated  for  re- 
pairs for  one  year. 

Appropriations  for  building,  etc.,  will  be  debited,  in  the  amount  of 
the  appropriation  made,  on  the  day  when  such  appropriation  takes 
effect. 

Requisitions  drawn  upon  the  “State  Treasury,”  in  favor  of  the 
“Treasurer  of  the  Institution,”  will  be  credited  to  the  former  and 
debited  to  the  latter. 

When  a bill  for  supplies  or  services  is  paid,  an  order  will  be 
drawn  upon  the  treasurer  of  the  institution,  and  the  amount  of 
such  order  will  be  credited  to  “Orders”  and  debited  to  the  account 
upon  which  payment  is  made. 

When  the  “Treasurer  of  the  Institution”  makes  settlement  with  the 
trustees,  according  to  law,  by  returning  to  them  the  orders  which  he 
has  paid,  he  will  be  given  credit  for  the  amount  of  orders  returned, 
which  will  be  debited  to  “Orders.”  The  balance  of  this  account 
will  show  the  amount  of  orders  outstanding,  if  any,  at  the  time  of 
settlement.  It  will  be  well  whenever  such  balance  exists  to  make  a 
memorandum  upon  the  order  book  of  the  numbers  and  amounts 
of  the  orders  outstanding,  of  which  the  balance  is  composed. 

When  goods  are  purchased  and  delivered,  they  should  be  invaria- 
bly accompanied,  at  the  time  of  delivery,  by  an  invoice.  The  amount 
of  all  such  invoices  should  be  debited  to  “Store”  and  credited  to  the 
parties  authorized  to  receive  payment  therefor. 

From  time  to  time  the  storekeeper  will  make  a return  to  the 
book-keeper  of  the  amount  of  goods  issued  by  him,  which  will  be 
credited  to  “Store,”  and  debited  to  the  “Departments”  to  which  such 
issues  were  made,  or  to  one  of  the  three  titles  representing  permanent 
investment,  as  the  case  may  be.  The  balance  of  the  “Store!’  account 
on  the  general  set  of  books  will  show  the  inventory  of  supplies  on 
hand.  The  items  which  go  to  make  up  this  inventory  do  not  appear 
upon  the  general  ledger,  but  upon  the  classification  ledger  kept  by 
the  storekeeper. 

Institution  Products. 

Certain  departments  of  an  institution  do  a manufacturing  busi- 
ness, or  are  otherwise  productive,  and  are  therefore  a source  of 
income,  or  at  least  are  believed  to  diminish  the  cash  outlay  required 
for  maintenance.  Among  these  may  be  mentioned,  as  examples, 
the  farm,  the  slaughter-house,  the  shops,  and  the  sewing-room. 


17 


1.  The  Farm. — The  following  rules  are  given  for  stating  accu- 
rately the  farm  account : 

Debit  the  farm  with  everything  expended  upon  it,  including  not 
only  live  stock,  vehicles,  tools  and  implements,  feed,  seeds,  etc., 
but  also  with  the  cost  of  all  farm  improvements  and  repairs. 
Debit  it  with  the  wages  of  all  employes,  and  with  the  value  of  their 
board,  if  boarded  in  the  institution.  It  may  even  be  debited 
with  the  value  of  the  real  estate,  including  both  land  and  build- 
ings, employed  in  the  service  of  the  farm.  The  only  reason 
why  this  last  debit  is  not  essential,  is  because  it  may  be  preferable 
to  regard  the  real  estate  belonging  to  the  institution  as  a part  of 
the  general  outfit,  for  the  benefit  of  all  the  departments,  and  its 
subdivision  might  make  the  accounts  too  complex  to  be  practical. 
But  the  interest  on  the  amount  invested  in  farming  lands  is  an 
element  which  cannot  be  omitted  in  a calculation  of  the  profit  or 
loss  incident  to  farming  operations,  and  the  increase  or  decline  of 
value  of  the  real  estate  is  a part  of  that  gain  or  loss. 

Credit  the  farm,  on  the  other  hand,  with  the  value  of  all  its  pro- 
ducts, whether  sold  for  cash,  or  transferred  from  the  farm  to  some 
other  department.  Credit  it,  also,  with  the  use  of  teams  and  farm 
hands  employed  or  used  by  any  other  department.  It  must  not, 
however,  be  credited  with  the  value  of  products  consumed  upon  the 
farm  itself. 

The  profit  or  loss  in  carrying  on  the  farm  will  appear  when  an 
inventory  is  taken,  after  making  due  allowance  for  the  use  of  land, 
buildings,  etc. 

The  farmer  should  be  furnished  with  proper  blanks  both  for 
acknowledging  the  receipt  of  articles  provided  by  the  institution,  and 
for  making  invoices  of  the  products  disposed  of  by  him,  including 
the  proper  charges  against  other  departments  for  services  rendered. 

In  the  ideal  set  of  accounts  herewith  presented,  a distinction  has 
been  made  between  the  farm  and  the  farmer.  This  distinction  is 
unessential.  Its  only  purpose  is  to  discriminate  sharply  between  the 
running  expenses  and  the  amounts  invested  in  live  stock-,  tools, 
etc. 

2.  The  Slaughter-House. — Some  of  the  observations  just  made 
apply  with  equal  force  to  the  slaughter-house  account,  in  .institu- 
tions which  do  their  own  butchering. 

Debit  the  slaughter-house  with  everything  furnished  to  it  or  for 
its  use  and  control,  including  the  cost  of  machinery,  tools,  teams, 
and  live-stock,  whether  bought  and  paid  for,  or  furnished  from  the 
farm.  If  from  the  farm,  the  market  value  should  be  charged;  and 
where  stock  is  purchased  for  slaughtering  and  kept  upon  the  farm, 
a charge  should  be  made  for  the  keeping  of  such  stock.  The 
slaughter-house  should  also  be  charged  with  the  cost  of  running  it, 
including  not  only  the  wages  of  employes,  the  value  of  their  board, 
if  boarded  in  the  institution,  their  incidental  expenses  when  upon 
the  road,  etc.,  but  with  the  maintenance  of  the  teams  and  other 
equipment  of  every  description. 

Credit  it  with  all  invoices  of  butchered  meat  furnished  the  insti- 
tution, at  market  rates  ; also  with  the  sales  of  hides  and  other 


18 


refuse  matter,  and  with  the  value  of  offal  furnished  to  the  farm  for 
manure  or  for  feeding  hogs. 

The  balance  of  this  account,  taken  in  connexion  with  the  inven- 
tory of  all  property  on  hand,  after  making  a fair  allowance  for  the 
use  of  the  premises,  etc.,  will  show  the  gain  or  loss  resulting  from 
the  running  of  this  department. 

8.  Shops. — What  has  been  said  respecting  the  farm  and  slaughter- 
house, indicates  that  the  object  to  be  kept  in  view,  in  calculating 
the  cost  and  profit  of  the  manufacturing  or  producing  departments 
of  an  institution,  is  to  determine  accurately  the  extent  to  which 
such  departments  are  financially  a benefit  or  an  injury.  The  state- 
ments made  respecting  them,  in  many  published  reports,  are  wholly 
misleading,  through  the  failure  to  include  all  the  elements  which 
should  enter  into  the  computation.  There  are,  of  course,  advantages 
not  pecuniary,  resulting  from  their  establishment,  such  as  furnish- 
ing means  of  employment  or  trainiug  to  inmates,  which  may  more 
than  compensate  for  any  extra  expense  attending  their  maintenance. 
But  the  principle  of  all  these  accounts  is  the  same,  and  it  is  un- 
necessary to  enlarge  upon  it  further.  It  should  be  applied  to  the 
shops — the  carpenter-shop,  machine-shop,  shoe-shop,  tailor-shop, 
sewing-room,  etc.,  in  the  manner  shown. 

4.  Sewing-Room. — By  reference  to  the  clothing  day-book  (Form  No. 
7),  it  will  be  observed  that  an  additional  per  cent,  has  been  added 
to  the  cost  of  the  goods,  to  cover  the  expense  of  freight,  handling, 
etc.,  and  in  some  cases  for  manufacturing.  It  is  important  that 
these  charges  should  be  entered  up  frequently  upon  the  day-book, 
and  posted  to  their  respective  ledger  accounts.  At  the  end  of  the 
quarter,  the  book-keeper  will  make  an  entry  upon  his  journal,  in 
which  he  will  give  the  sewing  and  clothing  rooms  credit  for  all  goods 
that  have  been  issued  by  them,  together  with  the  allowance  made 
for  manufacturing,  etc.  These  two  departments  having  already 
been  charged  by  the  storekeeper  for  the  cost  of  the  goods,  and  the 
expense  incurred  for  help,  etc.,  the  difference  between  the  debit  and 
credit  side  of  the  account  will  show  in  part  the  net  gain  or  loss. 
Before  closing  the  account,  however,  an  inventory  should  be  taken  of 
the  cost  value  of  both  raw  and  manufactured  material,  which  added  to 
the  credit  sales,  and  deducting  from  that  the  cost  of  material  and 
labor,  will  show  the  net  gain  or  loss. 


9 Additional  Remarks. 

Attention  is  called  to  the  following  remarks  respecting  certain  ti- 
tles on  the  general  ledger,  and  concerning  titles  not  entered  upon 
the  ledger,  but  which  may  be  found  necessary  or  useful. 

1.  Appropriations,  while  still  in  the  state  treasury,  undrawn,  are 
called  ‘ ‘appropriations ;”  when  in  the  hands  of  the  treasurer  of  the 
institution,  they  change  their  name  and  become  “funds.” 

2.  Under  the  title  “Store,”  are  charged  all  invoices  or  bills  rendered 
to  the  institution,  with  the  exception  of  cattle,  which  are  first  charged 
to  the  slaughter-house.  When,  however,  they  are  butchered,  such  in- 
voices as  are  delivered  at  the  institution  are  credited  to  the  slaugh- 
ter-house, and  charged  to  the  store.  If  the  cattle  were  charged  in 


19 


the  first  instance  to  the  “Store,”  they  would  appear  on  the  classifica- 
tion twice;  first,  under  the  head  of  cattle,  when  issued  to  the 
slaughter-house ; and  second,  under  meat,  when  issued  to  the 
kitchens. 

Salaries  and  wages  are  also  charged  to  the  “Store,”  because  the  store- 
keeper is  charged  with  making  the  classification  of  everything  re- 
ceived and  disbursed  for  the  use  of  the  institution,  and  it  is  much 
more  convenient  that  this  classification  should  be  made  upon  one 
set  of  books,  than  that  the  work  should  be  divided  between  different 
heads. 

8.  In  the  ideal  set  of  accounts  on  the  general  ledger,  “Officers,” 
“Attendants  male,”  and  “Attendants  female,”  are  treated  as  if  these 
were  departments  of  the  institution.  This  is  not  essential  to  the 
system,  and  need  not  be  adhered  to,  if  inconvenient  or  impractica- 
ble. There  is,  however,  a distinction  between  those  officers  and  em- 
ployes whose  services  are  confined  to  a single  department  and  those 
wdiose  functions  are  general,  such  as  the  superintendent,  clerk, 
matron,  etc.  This  distinction  needs  to  be  maintained. 

4.  The  storekeeper  will  charge  the  wages  of  employes  to  the  de- 
partments served  by  them.  In  order  to  charge  the  department  also 
with  board  of  employes,  an  account  called  “Board”  may  be  opened, 
and  given  credit  for  the  amount. 

The  latter  account  represents  a gain,  and  will  offset  the  charges 
made  against  any  department  for  board. 

The  estimated  value  of  the  board  chargeable  to  different  depart- 
ments might  be  made  out  at  the  end  of  each  quarter  in  the  fol- 
lowing form : 

Sundries  Dr.  to  board $100  00 

Slaughter-house $50  00 

Sewing-room 50  00 

The  effect  of  such  an  entry  would  be  to  make  the  net  gain  of 
the  sewing-room  and  slaughter-house  so  much  less ; but  it  would 
appear  as  a gain  under  board  account. 

5.  The  title  “Individual  and  County  Ledger”  represents  simply  the 
total  amount  of  debits  and  credits  which  have  been  entered  upon 
those  ledgers.  An  account  may  be  opened  for  each  ledger,  if  more 
•convenient. 

6.  Under  the  title  “Furniture  and  Fixtures,”  it  will  be  observed 
that  “Loss  or  Gain”  has  been  credited  with  fifteen  hundred  dollars, 
which  represents  an  estimated  deterioration  in  value,  owing  to  wear 
and  tear,  of  three  per  cent,  each  quarter  year.  This  is  a method 
in  very  common  use ; but  an  equivalent  result  may  be  reached  at  the 
end  of  the  year,  when  the  inventory  is  taken,  by  valuing  the  fur- 
niture and  fixtures  anew,  if  the  latter  method  should  be  regarded  as 
preferable. 

7.  Separate  accounts  must  be  made  of  al  buildings  in  process  of 
construction,  as  is  shown  under  the  title  “Cottage  No.  1.”  When 
completed,  the  cost  of  each  building  will  be  transferred  to  “Keal 
Estate.” 

8 Under  “Real  Estate,”  the  actual  cost  of  all  buildings  and 
improvements  is  carried,  from  year  to  year,  without  charge.  Any 
increase  of  value  is  not  accounted  for  from  time  to  time  as  a gain ; 

—2 


20 


but  if  a portion  of  the  property  should  be  disposed  of  at  an 
advanced  price,  the  gain  in  that  case  would  have  to  be  accounted 
for. 

9.  In  carrying  out  the  system  of  accounts  recommended  for 
adoption,  every  practical  book-keeper  will  remember  that  in  double 
entry  a debit  is  required  for  every  credit ; and  if  necessary,  he  will 
open  new  accounts,  as  occasion  and  experience  may  suggest.* 

Closing  the  Ledger. 

To  close  the  accounts  upon  the  general  ledger,  at  the  end  of  the 
quarter,  or  year,  open  an  account  entitled  “Loss  and  Gain.” 

Debit  “Loss  and  Gain”  with  all  expenditures  on  account  of  de- 
partments, except  those  for  real  and  permanent  improvements,  such 
as  lands,  buildings,  etc.  Credit  it  with  all  income  from  sales, 
profits  on  manufactured  articles,  etc.  The  balance  under  this  title 
will  show  the  apparent  loss,  or  net  cost  to  the  state  of  maintaining 
the  institution,  which  must  be  charged  to  “Staj;e  of  Illinois.”  The 
balance  under  the  latter  title  will  show  the  present  amount  of  the 
investment. 

Balance-Sheets. 

The  forms  of  balance-sheets  presented  (see  page  43  of  Form  No.  4, 
and  also  Form  No.  5)  are  the  same  as  those  in  general  use  by 
accountants  everywhere,  and  for  a full  explanation  of  them,  if 
needed,  reference  may  be  made  to  Bryant  & Stratton’s  Manuals  of 
Book-keeping. 

IV. 

THE  STATE  BOARD. 

For  the  benefit  of  the  readers  of  this  report  outside  of  the  state, 
it  may  be  well  to  add,  before  closing,  a brief  account  of  the  rela- 
tion sustained,  in  Illinois,  by  the  board  of  public  charities,  to  the 
financial  management  of  the  institutions  subject  to  its  supervision. 

The  entire  financial  control  of  each  institution  is  in  the  hands  of 
the  trustees  and  superintendent.  The  superintendent  is  declared, 
by  statute,  to  be  the  financial  manager,  and  his  accounts  are 
audited  by  his  trustees,  whose  auditing  is  final. 

But,  at  the  expiration  of  each  quarter-year,  the  trustees  are 
required  to  forward  to  the  state  board  such  exhibits  of  the  financial 
management  and  condition  of  each  institution  as  the  state  board 
may  prescribe  and  require,  and  to  accompany  the  # same  with  the 
original  vouchers,  and  also  with  a sworn  copy  of  the  treasurer’s- 
cash-book.  These  exhibits  are  made  upon  a blank  which  is  uniform 
for  all  the  institutions,  so  that  comparisons  may  be  readily  made 
between  them. 

The  state  board,  at  its  quarterly  meeting,  examines  the  financial 
statements  and  vouchers  submitted  for  its  inspection,  and  ascer- 
tains whether  they  are  correct.  If  correct,  that  fact  is  certified  to 


* “Suspended  accounts,”  for  example,  on  which  may  be  entered,  once  in  every  year,  all 
bills  due  the  institution  which  are  so  long  overdue  as  to  be  practically  worthless. 


21 


the  governor.  If  not  correct,  they  are  returned  for  correction.  If, 
on  the  other  hand,  anything  is  noticed  in  the  vouchers  or  elsewhere 
which  calls  for  explanation  or  criticism,  correspondence  is  had  with 
the  authorities  of  the  institution  as  to  the  point  in  question. 

The  appropriations  made  for  the  ordinary  expenses  of  the  insti- 
tutions are  payable  in  quarterly  instalments,  in  advance.  But  the 
law  forbids  the  payment  of  any  such  quarterly  instalment,  in  any 
case  whatever,  until  the  certificate  of  the  state  board  shall  have 
been  filed  with  the  governor,  approved  by  him,  and  delivered  to  the 
auditor  of  public  accounts. 

The  law  further  provides  that  no  special  appropriation  for  expenses 
other  than  ordinary  shall  be  paid  in  advance.  In  order  to  draw 
any  portion  of  such  appropriation,  the  indebtedness  on  account 
thereof  must  first  be  created,  and  an  “estimate”  (or  list  of  the 
accounts  due)  must  be  filed  in  the  office  of  the  state  board,  who- 
certify  the  amount  of  such  estimate  in  like  manner  to  the  governor, 
and  their  certificate  is  subsequently  filed  with  the  auditor,  who  there- 
upon draws  his  warrant  on  the  state  treasurer  for  the  amount  so 
certified,  and  no  more. 

It  is  the  practice  of  the  state  board  to  prepare  and  publish,  at 
the  end  of  each  quarter,  a statement,  in  parallel  columns,  showing, 
side  by  side,  the  facts  essential  to  a complete  knowledge  and  under- 
standing of  the  financial  history  and  condition  of  each  institution, 
and  the  total  footings,  for  all  the  institutions  taken  together,  are  ex- 
tended on  the  right  hand  of  said  statement.  This  statement  is 
sent  to  all  officers  and  trustees  of  institutions,  for  their  information, 
and  given  to  the  public  through  the  newspapers. 

Under  the  system  just  described,  the  state  board  is  enabled  to 
judge  of  the  financial  necessities  of  the  several  institutions  with 
sufficient  precision  to  make  its  estimates,  for  the  legislature,  of  the 
amounts  necessary  to  be  appropriated,  worthy  of  a very  large  degree 
of  public  confidence.  Abuses  cannot  well  grow  up  without  discovery  ; 
a spirit  of  emulation  is  developed  between  the  institutions ; each  is 
made  familiar  with  the  affairs  of  the  rest  of  the  group,  as  well  as 
with  its  own ; and  the  financial  management  improves  steadily, 
from  year  to  year. 

A general  set  of  books  is  kept,  in  the  office  of  the  state  board, 
upon  which  the  figures  taken  from  the  quarterly  statements  of  the 
superintendent  and  treasurer  are  regularly  entered. 


ACKNOWLEDGMENTS. 

Mr.  Wines,  the  secretary  of  the  board  of  public  charities,  desires, 
in  conclusion,  to  make  his  most  cordial  acknowledgments  to  those 
who  have  aided  him  in  the  preparation  of  this  manual.  The  idea 
of  it  is  his  own,  and  he  has  been  engaged  upon  it  at  odd  moments 
for  many  years ; but  without  the  help  received  by  him  from  other 
persons,  it  could  not  have  been  ready,  even  its  present  imperfect 
shape,  at  this  time. 

The  ideal  accounts,  illustrating  the  system,  are  the  work  of  Mr. 
Robert  C.  Morris,  who  also  devised  many  of  the  forms  under  which 
they  are  presented,  and  wrought  out,  with  great  pains,  the  details, 
into  a consistent  whole. 


22 


Mr.  John  W.  Whipp  deserves  credit  for  a careful,  thorough  re- 
vision and  criticism  of  the  system,  as  here  presented;  and  in  some 
particulars  the  system,  as  originally  devised,  has  been  modified  to 
meet  his  views. 

The  Pullman  Palace  Car  Company,  the  proprietors  of  the  Grand 
Pacific  Hotel  (at  Chicago),  the  National  Elgin  Watch  Company,  and 
the  officers  of  the  Michigan  Asylum  for  the  Insane  (at  Kalamazoo), 
have  contributed  materially  to  the  result  reached,  by  suggestions 
made  by  them,  as  well  as  by  granting  Mr.  Morris  access  to  their 
books  and  allowing  him  to  take  copies  of  portions  of  their  accounts. 

Thanks  are  also  due  to  the  officers  and  especially  to  the  clerks  of 
the  public  institutions  of  this  state,  who  have  generally  manifested 
an  interest  in  the  work,  during  its  progress,  have  pointed  out  the 
ends  desirable  to  be  attained  and  the  difficulties  to  be  overcome  in 
accomplishing  them,  and  some  of  them  have  aided  by  furnishing 
special  accounts  and  statements  illustrating  the  methods  to  be 
pursued. 

It  is  hoped  that  officers  in  charge  of  institutions  engaged  in 
charitable  work,  everywhere,  may,  if  this  little  treatise  should 
chance  to  fall  under  their  eye,  derive  benefit  from  its  examination; 
and  that  any  such  officer  will  feel  free  to  point  out,  in  writing,  any 
defects  or  improvements,  which  his  own  experience  may  suggest. 


Forms  of  Accounts. 


25 


Form  No.  1. 

Journal-Daybook. 


Led- 
^se r 
folio. 

Entries. 

October  1,  1880. 

Sundries  Dr.  to  sundries: 

RESOURCES. 

2.. 

State  Treasury — Appropriation  for  repairs 

$5, 000  00 
198,640  00 
500  00 

8, 833  32 
1,170  80 
539,500  00 

3.. 

Appropriation  for  buildings 

4.. 

6.. 

Appropriation  for  additional  land 

Treasurer  of  institution — Ordinary  expense  fund 

13.. 

Store 

9 

Real  estate 

12.. 

Cottage  No.  1 (in  process  of  construction) 

1,810  00 

10.. 

Furniture  and  fixtures 

50, 000  00 

' 11.. 

Farm,  garden,  stock  and  grounds 

10, 000  00 

; 3i.. 

Individual  and  county  ledgers  (balances  outstanding).. 

1,000  00 

LIABILITIES. 

| 8.. 

Orders 

$2,000  00 

1.. 

State  of  Illinois  (stock) 

814,454  00 

State  Treasury-  Appropriation  for  ordinary  expenses  Dr 
To  State  of  Illinois 

25, 000  00 

25,000  00 

1 13". . 

Store  Dr.  to  sundries 

18, 797  80 

1 35.. 
36.. 

A.  Smith,  mdse,  bought  during  quarter. . . 
Field,  Leiter  & Co.,  mdse,  bought  during 
quarter . 

4,608  00 

2,400  00 
2,000  00 
580  00 

49  80 
1,360  00 

300  00 

37.. 

38.. 

40.. 

41.. 

41.. 

32.. 

C.  Robinson,  mdse,  bought  during  quarter 
B.  Jones, 

J.  Ferguson, 

D.  Clark, 

D.  Clark, 

Pay  roll  for  quarter 

7,500  00 

14.. 

Slaughter  house  Dr 

2,400  00 

39.. 

To  J.  Steiger,  for  live  stock 

2,400  00 

13.. 

Store  Dr.  to  sundries 

2,592  00 

14.. 

‘"daughter  house,  invoices  of  meat.. 

33.. 

Farmer,  invoices  of  products.  , 

2, 112  00 

480  00 

1 13.. 

Departments  Dr.  To  Store 

15.. 

Officers’  salaries 

2, 000  00 
1,500  00 
1,200  00 

20,219  00 

16.. 

Attendants,  male 

17.. 

Attendants,  female 

18.. 

Officers’  kitchen,  attendance 

200  00 

18.. 

“ food 

490  08 

18.. 

19.. 

“ laundry  and  household  supplies 

General  kitchen,  attendance.  . 

2 64 
700  00 

19.. 

“ food 

5, 260  32 

19.. 

20.. 

“ laundry  and  household  supplies 

Bakery,  attendance 

5 28 
300  00 

20.. 

“ food  

1,207  20 

20.. 

“ laundry  and  household  supplies. 

3 84 

21.. 

Laundry,  attendance. 

150  00 

22.. 

Centre  building,  attendance 

200  00 

22.. 

“ laundry  and  household  supplies.... 

7 68 

23.. 

Superintendent’s  department,  attendance. 

50  00 

23.. 

laundry  and  household 
supplies 

6 24 

24.. 

Officers’  department,  attendance 

100  00 

24.. 

14.. 

“ “ laundry  and  household  supplies.. 

Slaughter  house,  attendance 

6 24 
100  00 

33.. 

Farmer,  attendance 

100  00 

25.. 

Female  wards,  laundry  and  household  supplies 

8 64 

26.. 

Male  wards,  laundry  and  household  supplies 

8 64 

27. . 

Boilers  and  engines,  attendance. 

300  00 

27.. 

57  fuel 

1,600  00 

30.. 

Sewing  room,  clothing,  bedding,  etc 

712  80 

30.. 

Clothing  room 

1,267  20 

30.. 

[Sewing  and  clothing  rooms,  attendance 

100  00 

J ournal-Daybook — Continued 


Led- 

ger 

folio. 


Entries. 


28.. 

28.. 

12.. 

12.. 

10.. 

31.. 

30.. 

29.. 

30.. 

8.. 

6.. 


December  31. 

Improvement  and  repairs,  attendance 

“ “ building  material 

Cottage  No.  1,  attendance 

“ building  material. 

Furniture 


Individual  ledger  Dr 

To  Sewing  and  clothing  rooms 

Institution  (for  bedding).  Dr 

To  Sewing  and  clothing  rooms. 

Orders  Dr.  to  sundries 

;Treasurer  of. institution— Ordinary  expense  fund.. 

Building  fund 


$50  00 
300  00 
450  00 
1,860  00 
49  80 

1,782  00 


360  00 
23,197  80 


$1,782  00 


360  00 


21,387  80 
1,810  00 


Book  of  Receipts. 


27 


o 

o 2 0 

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® © p, 

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jr*^22;i?^^Er002r0,""''r,co~f 

JO  -OKI 

(MCloScScKMCl^lcScaSScI?! 

Form  No.  3. 

Book  of  Orders. 


28 


All  Other  1 

Funds. 

Amount. 

1 

1 

1 

1 

No. 

Amount,  j 

* 

1 

1 

1 

No. 

Amount. 

No. 

Building. 

Amount. 

$1,360  00 

450  00 

O 

o 

o 

00 

*9- 

No. 

<M  CO 

Repairs. 

Amount. 

1 

No. 

Ordinary. 

Amount. 

$2,400  00 
4, 608  00 
2,400*00 
2,000  00 
580  00 
49  80 

00  0S0‘£ 

00  008 

00  01 

$19,397  80 

$19,397  80 
1,810  00 

$10  00 

No. 

LOO 

; ; ; 

Ledg’r 

folio. 

05l0?0N00OHHNNH  OOOO  r* 

cococococo^^^cooo^  00 

03 

To  whom  issued. 

J.  Steiger 

A.  Smith 

Field,  Leiter  & Co 

C.  Robinson 

B.  Jones 

J.  Furguson 

T)  n 1 n.rlr 

>5 

J.  W.  White  (refunded) 

Orders. 

Cr. 

By  ordinary,  Nos.  7 to  17- 

‘ ‘ building,  Nos.  2 and  3 

Individual  Ledger. 

Dr. 

To  refunded  money 

Date. 

1880. 
Dec.  31 

Dec.  31 

Dec.  31 

29 


Form  No.  4. 

General  Ledger. 


Page  1. 

Dr.  STATE  OF  ILLINOIS  (Stock.)  Cr. 


1880 
Dec.  31 
“ 31 

To  loss  and  gain 

To  balance 

42 

1 

$17,085  20 1 
822,368  92 

1880 
Oct.  1 

“ 1 

By  sundries 

By  ordinary  app’n — 

By  balance 

1 

1 

$814,454  12 
25,000  00 

$839,454  12 

$839,454  12 

1881 
Jan.  1 

$822,368  92 

STATE  TREASURY.  Page  2. 

Dr.  Appropriations  for  Repairs.  Cr. 


1880 
Oct.  1 

To  sundries 

1 

$5, 000  00 

1880 
Dec.  31 

By  balance 

$5,000  00 

1881 
Jan.  1 

To  balance 

$5,000  00 

STATE  TREASURY.  Page  3. 

Dr.  Appropriations  for  Buildings.  Cr. 


1880 
Oct.  1 

To  sundries 

1 

$198,640  00 

1880 
Dec.  31 

“ 31 

By  treasurer 

16 

$1,810  00 
196,830  00 

To  balance 

By  balance 

$198,640  00 

$198, 640  00 

1881 

Jan.  1 

$196,830  00 

STATE  TREASURY.  Page  4. 

Dr.  Appropriation  for  Land.  Cr. 


1880 
Oct.  1 

To  sundries 

1 

$500  00 

1880 
Dec.  31 

By  balance 

1881 
Jan.  1 

To  balance 

$500  00 

STATE  TREASURY.  Page  5. 

Dr.  Appropriation  for  Ordinary  Expenses.  Cr. 


1880 
Oct.  1 

To  State  of  Illinois.,.. 

1 

$25, 000  00 

1880 
Oct.  3 

By  treasurer 

2 

$25, 000  00 

30 


General  Ledger — Continued. 


TREASURER  OF  INSTITUTION.  Page  6. 

Dr.  Ordinary  Expense  Fund.  Cr. 


1880 

Oct.  1 

To  sundries 

1 

$8,833  32 

Dec.  31 

‘ ‘ appropriation 

10 

25,000  00 

“ 31 

“ counties 

10 

628  32 

“ 31 

“ individuals 

10 

506  88 

“ 31 

‘ ‘ farm 

10 

40  00 

“ 31 

‘ ‘ miscellaneous  . . 

10 

300  00 

$35,308  52 

1881 

Jan.  1 

To  balance 

$13,920  72 

1880  • 
Dec.  31 
“ 31 

By  orders 

“ balance 

3 

$21,387  80 
13, 920  72 


$35,308  52 


TREASURER  OF  INSTITUTION.  Page  7. 

Dr.  Building  Fund.  Cr. 


1880 
Dec.  31 

To  appropriation 

10 

$1,810  00 

1880 
Dec.  31 

By  orders 

3 

$1,810  00 

Dr. 


Page  '8. 

ORDERS.  • Cr. 


1881 
Dec.  31 
“ 31 
“ 31 


To  treas’r,  ordinary. 
“ “ building.. 

“ balance 


3 

1 


! 1880 

$21,387  80  Oct.  1 
1,810  00  Dec.  31 
10  00  “ 31 


By  sundries. 


ordinary. 

special... 


1 

20 

20 


$2,000  00 
19,397  80 
1,810  00 


$23,207  80S 


1881 
Jan.  1 


By  balance 


$23, 207  80 


$10  00 


Page  9. 

Dr.  REAL  ESTATE.  Cr. 


1880 
Oct.  1 

To  sundries 

1 

$539,500  00 

1880 
Dec.  31 

By  balance 

$539,500  00 

1881 
Jan.  1 

To  balance 

$539,500  00 

Dr. 


Page  10. 

FURNITURE  AND  FIXTURES.  Cr. 


1880 

Oct.  1 To  sundries 1 

Dec.  31  “store 2 


1881 

Jan. 


To  balance 


$50, 000  00 
49  80 

1880 
Dec.  31 
“ 31 

By  loss  and  gain 

“ balance 

42 

$1,500  00 
48,549  80 

$50,049  00 

$50, 049  80 

$48,549  80 

31 


General  Ledger — Continued. 


Page  11. 

Dr.  FARM,  GARDEN,  STOCK  AND  GROUNDS.  Cb. 


1880 

,Oct.  1 


1881 

Jan.  1 


To  sundries 1 


To  balance 


1 

1880 

$10,000  00 

Dec.  31 

“ 31 

$9,960  00 

1 

By  treasurer 
“ balance.. 


10 

$40  00 
9,960  00 

Page  12. 

Dr.  COTTAGE  No.  1.  (In  Process  of  Construction).  Cr. 


1880 

Oct. 

1. 

To  sundries 

1 

$1,810  00 
450  00 

1880. 
Dec.  31 

By  balance 

$3,630  00 

Dec. 

31 

* ‘ attendance 

2 

31 

“ building  material. 

1,360  00 

$3,620  00 

$3,620  00 

1881 

Jan. 

1. 

To  balance 

$3,620  00 

Dr.  STORE 


1880. 

1880. 

Oct.  1. 

To  sundries 

1 

$1,170  80 

Dec.  31 

Dec.  31 

“ 

1 

18, 797  80 

“ 31 

“ 31 

< « < < 

1 

2,592  00 

$22,560  60 

1881. 

Jan.  1. 

To  balance 

$2,341  60 1 

Page  13. 
Cr. 


By  departments 2 

“ balance 


$20, 219  00 
2,341  60 


$22, 560  60 


Dr. 


SLAUGHTER  HOUSE. 


Page  14. 
Cr. 


1880. 

1 

Oct.  1. 

!To  J.  Steiger 

1 

$2,400  00 

Dec.  31 

‘ ‘ attendance 

2 

100  00 

“ 31 

“ loss  and  gain 

42 

212  00 

$2,712  00 

1881. 

Jan.  1. 

To  balance 

$500  00 

Page  15. 

Dr.  OFFICERS.  Cr. 


1881. 
Dee.  31 

To  attendance 

2 

. $2, 000  00 

1880. 
Dec.  31 

By  loss  and  gain 

42 

$2,000  00 

32 


General  Ledger — Continued. 


Page  16. 

Dr.  ATTENDANTS— MALE.  Cr. 


1880. 
Dec.  31 

To  attendance 

2 

$1,500  00 

J880. 
Dec.  31 

By  loss  and  gain 

42 

$1,500  00 

Tage  17. 

Dr.  ATTENDANTS-FEMALE.  Cr. 


1880. 
De*1.  31 

To  attendance 

2 

$1,200  00 

1880. 
Dec.  31 

By  loss  and  gain 

42 

$1,200  00 

Page  18. 

Dr.  OFFICERS’  KITCHEN.  Cr. 


1880. 
Dec.  31 
“ 31 
“ 31 

To  attendance 

“ food 

“ laundry  and  house- 
hold expenses  — 

2 

$200  00 
490  08 

2 64 

1880. 
Dec.  31 

By  loss  and  gain 

42 

$692  72 

$692  72 

$692  72 

Dr. 


GENERAL  KITCHEN. 


Page  19. 
Cr. 


To  attendance 

2 

$700  00 
5,260  32 

5 28 

1880. 
Dec.  31 

By  loss  and  gain..  .. 

42 

$5,965  60- 

“ food 

*'  laundry  and  house- 
hold expenses 

$5,965  60 

$5,965  6a 

” 

Page  20. 

Dr.  BAKERY.  Cr. 


1880. 
Dec.  31 
“ 31 
“ 31 

To  attendance 

“ food 

“ laundry  and  house- 
hold expenses 

2 

2 

2 

$300  00 
1,207  20 

3 84 

1880. 
Dec.  31 

By  loss  and  gain 

42 

$1,511  04 

$1,511  04 

$1,511  04 

38 


General  Ledger — Continued. 


Page  21. 

Dr.  LAUNDEY.  Cr. 


1880. 
Dec.  31 
“ 31 

To  attendance 

“ laundry  and  house- 
hold supplies 

2 

2 

$150  00 

422  40 

1881. 
Dec.  31 

By  loss  and  gain 

42 

$572  40 

$572  40 

$572  40 

Page  22. 

Dr.  CENTEAL  BUILDING.  Cr. 


1880. 
Dec.  31 
“ 31 

To  attendance 

“ laundry  and  house- 
hold supplies 

2 

2 

$200  00 

7 68 

1880. 
Dec.  31 

By  loss  and  gain 

42 

$207  68 

$207  68 

$207  68 

Page  23. 

Dr.  SUPEEINTENDENT’S  DEPAETMENT.  Cr. 


1880. 
Dec.  31 
“ 31 

To  attendance 

“ laundry  and  house- 
hold supplies..... 

2 

2 

$50  00 

6 24 

1880. 
Dec.  31 

By  loss,  and  gain 

42 

$56  24 

$56  24 

$56  24 

Dr. 


OFEICEES’  DEPAETMENT. 


Page  24. 
Cr. 


To  attendance 

2 

$100  00 

6 24 

1880. 
Dec.  31 

By  loss  and  gain 

42 

$106  2 

“ laundry  and  house- 
hold supplies 

2 

$106  24 

$106  2 

Dr. 


FEMALE  WAEDS. 


Page  25. 
Cr. 


1880. 

Dec.  31  To  laundry  and 
household  supplies. 


2 

$8  64 

1880. 
Dec.  31 


By  loss  and  gain I 42 


$8  04 


34 


General  Ledger — Continued. 


Dr. 


MALE  WARDS. 


Page  26. 
Cr. 


1880. 
Dec.  31 

To  laundry  and 

household  supplies. 

2 

$8'  64 

1880. 
Dec.  31 

By  loss  and  gain 

42 

I 


Dr. 


BOILERS  AND  ENGINES. 


Page  27. 
Cr. 


1880. 
Dec.  31 

To  attendance 

To  fuel 

2 

2 

$300  00 
1,600  00 

1880. 
Dec.  31 

By  loss  and  gain 

42 

$1, 900  00 

$1,900  00 

$1,900  00 

Page  28. 1 

Dr.  IMPROVEMENTS  AND  REPAIRS.  Cr. 


1880. 
Dec.  31 

To  attendance 

To  building  material. 

2 

2 

$50  00 
300  00 

1880. 
Dec.  31 

By  loss  and  gain 

42 

$350  00 

$350  00 

$350  00 

Dr. 


Page  29. 

INSTITUTION  (FOR  BEDDING,  ETC).  Cr. 


1880. 

Dec.  31  To  sewing  and  cloth- 
ing  rooms 


3 

$360  00 

1880, 
Dec.  31 


By  loss  and  gain. 


42 

$360  00 

Dr. 


Page  30. 

SEWING  AND  (CLOTHING  ROOMS).  Cr. 


1880. 
Dec.  31 
“ 31 
“ 31 
“ 31 


To  store,  sewing  room 
“ clothing  room 
“ attendance... 
‘ ‘ loss  and  gain. 


2 

2 

$712  80 
1, 267  20 
100  00 
62  00 

$2,142  00 

By  individual  ledger. 
“ institution 


$1,782  00 
360  00 


$2, 142  00 


35 


General  Ledger — Continued. 


Dr. 


INDIVIDUAL  AND  COUNTY  LEDGERS. 


Page  31. 
Cr. 


1881. 

I 

1 

Oct.  1 

To  sundries 

1 

$1. 000  00 

Dec.  31 

“ “ 

3 

1,782  00 

“ 31 

“ refunded  money.. 

20 

10  00 

$2,792  00 

1881. 

Jan.  1 

To  balance 

$1,656  80 

1880. 
Dec.31 
“ 31 
“ 31 


By  counties.  . . 
“ individuals 
‘ 1 balance 


$628  32 
506  88 
1, 656  80 


$2,792  00 


Page  32. 

Dr.  PAY  ROLL.  Cr. 


1880. 
Dec.  31 
“ 31 

To  orders 

20 

20 

$7,050  00 
450  00 

Lee.  31 

By  store 

1 

$7,500  00 

$7,500  00 

$7,500  00 

Dr. 


PARMER. 


Page  33. 
Cr. 


1880 
Dec.  31 
“ 31 

To  attendance 

2 

$100  00 
380  00 

1880 
Dec.  31 

By  invoices 

1 

$480  00 

‘ ‘ loss  and  gain 

$480  00 

$480  00 

. 

Page  34. 

Dr.  SALES  OF  WASTE  MATERIAL.  Cr. 


1880 
Dec.  31 

To  loss  and  gain 

$200  00 

1880 

Dec.31 

By  treasurer 

10 

$200  00 

Page  35. 

Dr.  A.  SMITH.  Cr. 


1880 
Dec.  31 

To  orders 

20  | $4, 008  00 

Dec.  31 

By  store 

1 

$4,608  00 

1 “ 

— 8 


36 


General  Ledger — Continued. 


Page  36. 

Dr.  FIELD,  LEITER  & CO.  Cr. 


1880 
Dec.  31 

To  orders 

20 

$2,400  00 

1880 
Dec.  31 

By  store 

1 

$2,400  00 

Dr. 


C.  ROBINSON. 


Page  37. 
Cr. 


1880 
Dec.  31 


To  orders 

20 

$2, 000  00 

1880 
Dec.  31 

By  store 

1 

$2, 000  00 


Page  38. 

Dr.  B.  JONES.  Cr. 


1880 
Dec.  31 

To  orders 

20 

$580  00 

1880 
Dec.  31 

By  store 

1 

$580  00 

Page  39. 

Dr.  J.  STEIGER.  Cr. 


1880 
Dec.  31 

To  orders 

20 

$2,400  00 

1880 
Dec.  31 

By  store 

1 

$2,400  00 

Page  40. 

Dr.  J.  FERGUSON.  Cr. 


1880 
Dec.  31 

To  orders 

20 

$49  80 

1880 
Dec.  31 

By  store 

1 

$49  80 

Page  41. 

Dr.  D.  CLARK.  Cr. 


1880 

Dec.  31 

To  orders 

20 

20 

$1,360  00 
300  00 

1880 
Dec.  31 
“ 31 

By  store 

1 

1 

$1,360  00 
300  00 

$1, 660  00 

$1,660  00 

Form  No.  5. 

Balance  Sheet. 


Ledger 

folio.. 

£ 

© 

o 

< 

Trial  balance. 

j Inventory. 

Representative. 

:i 

Stock. 

Real. 

Dr. 

Cr. 

Losses. 

Gains. 

Dr. 

Cr. 

Resources. 

| Liabilities. 

1 

2 

3 

4 

6 

8 

13 

14 

15 

16 

17 

18 

19 

' 20 

21 

22 

23 

24 

25 

26 

27 

29 

10 

30 

34 

33 

11 

9 

12 

31 

$839,454  12 

$839,454  12 

j 

State  treasury. 

$5,000  00 
198,640  00 
500  00 

35,308  52 

23,197  00 
22,560  60 

2.500  00 
2,000  00 

1.500  00 
1,200  00 

692  72 
5,965  60 
1,511  04 
572  40 
207  68 

56  24 
106  24 

8 64 

8 64 
1,900  00 
350  00 
360  00 
50, 049  80 
2,080  00 

$5,000  00 
196,830  00 
500  00 

13. 920  72 

1,810  00 

“ “ additional  land  — 

Treasurer  of  institution. 

21,387  80 

23,207  00 
20,219  00 
2,212  00 

$10  00 

2,341  60 
500  00 

2.341  60 
600  00 

$212  00 

Officers 

$2,000  00 
1,500  00 
1,200  00 
692  72 

5, 965  60 
1,511  04 
572  40 
207  68 

56  24 
106  24 

8 64 

8 64 
1,900  00 
35p  (10 
360  00 
1,500  00 

Attendants  malft  

Attendants  female 

Officers*  kitchen 

TniinSrv 

Centre  building? 

Superintendent’s  department 

Officers*  department 

Female  wards 

Atale  wards 

Improvements  and  repairs 

Institution  for  bedding  etc 

48,549  80 

48,549  80 

Sewing  and  clothing  rooms 

2, 142  00 
200  00 
480  00 

40  00 

62  00  : 
200  00  : 
380  00 

Sale  or  waste  material. 

I 

Farmer 

ICO  00 
10, 000  00 
539,500  00 

3, 620  00 
2,792  00 

Farm  garden  stock  and  grounds 

9.960  00 
539,500  00 
j 3, 620  00 

1,656  80 

| 

j 

Real  o state 

Cottage  No.  1 



Patient^’  ledger. 

1. 135  20 



Total 

$912,287  12 

$912  287  12 

To  stock — net  loss  . 

17,085  20  | 
$17,939  20 

17,085  20 

$17,939  20 

To  balance,  net  capital 

822.368  92 

822,368  92 

Totals 

J 

$839,454  12 

$839,454  12  | 

$822,378  92 

$822,378  92 

' 

LOSS  AND  GAIN. 


87 


§§§§§ 

i~!li 


£6® 

© O-S 
73^  c3 

Ss* 

O g 


&§ 


oq^cep^Jz 


®oo^®Soco^^SSoooo 

sssissESsy-iais 

g^-T  M r-T 


i3338gi38£&8£3 


S's 

odO 


§§§£8S§§§§§ 


1°'  ssgss- 


OiW<N  rn" 


w<M^"-.o®®i-Heqeo 


73 


i 


38 


Form  No.  6. 
Patients’  Ledger. 


Dr. 


WILLIAM  SMITH. 


Security,  Logan  county. 


Address,  Lincoln. 


Page  250. 
Cr. 


1880. 
Dec.  31 
“ 31 
“ 31 
“ 31 


1 pair  boots 

75 

$2  75 
55 

1881. 
Mar.  31 

Bv  countv 

68 

1 cap 

75 

1 coat 

75 

4 40 

1 comb 

75 

11 

$7  81 


Dr. 


ED.  WILLIAMS. 


Security,  Logan  county. 


Address,  Lincoln. 


Page  251. 


Cr. 


1880. 

1380. 

Dec.  31 

1 pair  drawers 

75 

44 

Mar.  31 

By  county 

68 

“ 31 

1 handkerchief 

75 

13 

“ 31 

1 pair  shoes 

75 

$3  30 

Page  252. 

Dr.  H.  J.  MURDOCK.  Cr. 

Security,  M.  E.  Murdock.  Address,  Quincy. 


1880. 
Dec.  31 

1 undershirt 

75 

55 

1880. 
Dec.  31 

Bv  cash 

10 

$20  00 

“ 31 

1881. 
Mar.  31 

1 suit  clothes 

75 

$8  80 
10  65 

To  balance 

$20  00 

$20  00 

1881. 
April  1 

By  balance 

$10  65 

Form  No.  7. 
County  Ledger. 


Page  68. 

Dr.  LOGAN  COUNTY.  Cr. 

Address,  Lincoln. 


1881. 

Mar.  31 

William  Smith 

250 

$7  81 

“ 31 

Ed.  Williams 

250 

3 87 

t r* 

CD 

P. 

o® 

o' 

| 

I 

Am 

250 

Wiliiai 

1 pa 

l C| 

1 c< 

1 cc 

251 

Ed.  Wi 

IS 

lp< 

282 

H.  J.  J! 

1 U] 

1 Sl| 

260 

Sarah 

IP 

1 c< 

lh 

1 h 

281 

Laura 

1 VI 

10  5 

Ma 

Femal 

1 d< 

Femal 

1 d\ 

j 

3uperi 

12  ^ 
Ma 

] 

leceiv 

Sundries 
Individual’s 
Institution,  J 


Sewing  and 


Form  No.  8. 


Clothing  Day-Book . 


December  31,  1880. 


Inmate. 

Dr. 


Amount  brought  forward. 


William  Smith- 
1 pair  boots. 

1 cap 

1 coat 

1 comb 


Ed.  Williams— 

1 pr  drawers... 
1 handkerchief. 
1 pair  shoes  — 


H.  J.  Murdock— 
1 undershirt.. 
1 suit  clothes. 


Sarah  McCann— 

1 pair  buskins. 

1 comb 

1 handkerchief. 
1 hat 


Laura  Evans— 

1 pair  shoes 

10  yards  dress  goods . 
Making  dress 


$1,750  ! 


Female  ward  No.  1- 
1 doz.  blankets. 


Female  ward  No.  2— 
1 doz.  blankets... 


Superintendent’s  department- 

12  yds.  table  linen 

Making  table  cloth 


Received  from  store  during  quarter. 


2 75 
55 
4 40 
11 


1 65 
5 50 
1 00 


Institut'n.j!  Sewing  Room. 

n r " 

Dr. 


Dr. 


Cr. 


$306  70| 


$656  58 


13  20, 
50 


$1.782  00,1  $360  00, 


$712  80 


Clothing  Room.  | Commission 
1 and  charges 
for  manufac- 
turing. 

$152  97! 


$712  80'  $1,267  20 


Cr. 

$1,248  i 


2 50! 

50 
4 001 

in 


$1,267  20 


$162  00 


Memorandum  for  Journal  entry. 

Sundries  Dr.  To  sundries— 


Individual’s  ledger $1,782  00 

Institution,  for  bedding,  etc 360  00 


Sewing  and  clothing  rooms. 


$2, 142  00 


Statement  Book. 


89 


Note.— The  first  two  pages  only  of  the  statement  book  are  here  printed  in  full.  For  the  rest,  the  first  yeiar  only  is  given.  It  is  designed  that  these 
two  pages  shall  be  opposite  each  other,  in  the  blank  book  prepared  after  this  model. 


STATE  TREASURY-Continued. 


40 


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41 


Statement-Book — Continued. 


42 


Statement  Book — Continued. 


48 


DEPARTMENT  ACCOUNTS -Continued. 


44 


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46 


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52 


58 


Form  No.  10. 


Storekeeper's  Journal. 


CD 

HQ, 


October  7,  1880. 


O >-$ 


Classification  Dr.  to  Institution. 


$800  or 


..  5 lbs.  baking  power  at  20c 

. . 10  lbs.  baking  soda  at  5c 

. . 25  lbs.  cracked  wheat  at  2c 

. . 50  lbs.  crackers  at  6c 

. . 20  bbls.  flour,  wheat,  at  $5  00 

. . 5 bu.  corn  meal  at  50c 

. . 25  lbs.  yeast  at  12c 

..  1,200  lbs.  beef,  roasts,  at  8c 

..  1, 000  lbs.  beef,  steaks,  at  8c .. 

. . 150  lbs.  mutton  at  6c 

. . 150  lbs.  sausage  at  8c 

. . 700  lbs.  salt  beef  at  5c 

..  50  lbs.  fish,  fresh,  at  10c 

..  150  lbs.  fish,  salt,  at  3c 

. . 80  bu.  potatoes  at  50c 

. . 40  bu.  apples  at  50c 

. . 800  lbs.  butter  at  15c 

..  100  lbs.  sugar,  granulated,  at  12c 

..  700  lbs.  sugar,  U at  8e 

. . 6 pair  boots  at  $2  50 

..  6 pair  buskins  at  $1  00 

..  6 caps  at  50c 

..  6 coats,  woolen,  at  $4  00; 

..  5 combs  at  10c 

. . 15  pair  drawers  at  40c 

..  25  handkerchiefs  at  12c 

..  2 hats,  womens  at  50c 

. . 2 pair  shoes,  men’s,  at  $3  00 

. . 5 pair  shoes,  women’s,  at  $1  50 

..  20  undershirts  at  50c 

..  6 suits,  men’s,  at  $8  00 

. . 2 doz.  blankets  at  $18  00 

. . 4 yds.  table  linen  at  $1  00 

. . 60  yds.  dress  goods,  woolen,  at  50c  . . ,4 

(Classified  statement  of  invoices  for  the  week  ending  October 
7, 1880.) 


$1 

00 

50 

50 

g 

00 

100 

00 

2 

50 

3 

00 

96 

00 

80 

00 

9 

00 

12 

00 

35 

00 

5 

00 

4 

50 

40 

00 

20 

00 

120 

00 

12 

00 

56 

00 

15 

00 

6 

00 

3 

00 

24 

00 

50 

6 

00 

3 

00 

1 

00 

6 

00 

7 

50 

10 

00 

48 

00 

36 

00 

4 

00 

30 

00 

Departments  (for  food).  Dr.  to  Classification. 


Officers’  kitchen 

General  kitchen 

— Bakery 

4 lbs.  baking  powder  at  20c 

8 lbs.  baking  soda  at  5c 

20  lbs.  cracked  wheat  at  2c 

45  lbs.  crackers  at  6c 

19  bbls.  flour  at  $5  00 

— 4 bu.  corn  meal,  at  50c 

20  lbs.  yeast  at  12c 

1, 200  lbs.  beef,  roasts  at  8c 

1,000  lbs.  beef  steak  at  8c 

150  lbs.  mutton  at  6c 

— 150  lbs.  sausage  at  8c 

660  lbs.  salt  beef  at  5c 

— 50  lbs.  fish,  fresh  at  10c 

— 140  lbs.  fish,  salt  at  3c 

— 75  bu.  potatoes  at  50c 

— 39  bu.  apples  at  50c 

— 780  lbs.  butter  at  15c 

— 95  lbs.  sugar,  granulated  at  12c 

— 650  lbs.  sugar,  C at  8c 

(Journalized  from  abstract  of  food  issued  for  the  week  ehding 

October  7.)  I 


$40 

438 

100 


84 

36 

60 


80 
40 
40 
2 70 

95  00 
2 00 
2 40 

96  00 
80  00 

9 00 
12  00 
32  50 
5 00 
4 20 
37  50 
19  50 
117  00 
11  40 
52  00 


54 


Storekeeper' s J ournal. — Continued. 


t-1 


O CL 

o ® 
r i 


October  7,  1880.— Continued. 


Departments  ( for  laundry  and  household  supplies),  Dr.  to  Classi- 
fication  

— Laundry 

Officers’  kitchen.. 

General  kitchen 

Bakery 

Centre  building 

Superintendent’s  department 

Officers’  department 

Female  wards 

Male  wards 

80  lbs.  soap,  hard,  at  6c 

2, 000  lbs.  soap,  soft,  at  l%c 

5 lbs  starch  at  30c . 

16  lbs.  sapolio  at  10c 

7 lbs.  soap,  castile,  at  20c 

(Journalized  from  abstract  of  laundry  and  household  supplies 
issued  for  the  week  ending  October  7.) 


$35  20 

« 

32 


52 

52 

72 

72 


4 80 
30  00 
1 50 
1 60 
1 40 


•December  31.- 


Classification  Dr.  to  Institution 

1,000  tons  coal,  bituminous  at  $2  00 

— 1, 000  lbs.  soap,  hard,  at  6c 

— 30,000  lbs.  soap,  soft,  at  l%c 

— 100  lbs.  starch  at  30c 

200  lbs.  sapolio  at  10c 

100  lbs.  soap,  castile  at  20c 

9 chairs  at  $1  00 

6 chairs  at  $3  00 

6 chairs  at  $2  00 

24  bowls  at  20c 

— 2 bowls  at  10c 

22  bowls  at  15c  

10  bowls  at  25c 

200  M brick  at  $6  00 

10  M ft.  lumber,  dressed,  at  $16  00 

3,000  lbs.  paint,  lead,  at  10c 

(The  foregoing  entry  is  journalized  from  a statement  of  addi- 
tional invoices  received  by  the  storekeeper  during  the  quarter 
ending  December  31st,  1880.  The  items  would  have  been  included 
in  the  -vYeekly  statement  on  the  first  page  if  it  had  been  found 
convenient  to  divide  them  into  weekly  parcels.) 


$2, 000 
60 
450 
30 
20 
20 
9 
18 
12 
4 

3 

2 

1,200 

160 

300 


00 

00 

00 

00 

00 

00 

00 

00 

00 

80 

20 

30 

50 

00 

00 

00 


$4,289  80 


Boilers  and  engines  Dr.  to  Classification 

To  800  tbns  coal,  bituminous  at  $2  00 

(Estimated  amount  consumed  during  the  quarter.) 


$1,600 


00 


$1,600  00 


Furniture  and  fixtures  Dr.  to  Classification 

21  chairs 

58  bowls 

(Journalized  from  abstract  of  issues  for  quarter  ending  De- 
cember 31.) 


$49  80 


$39  00 
10  80 


Departments  Dr.  to  Classification 

Sewing  room 

Clothing  room 

60  pair  boots  at  $2  50 

60  pair  buskins  at  $1  00 

60  caps  at  50c 

60  coats,  woolen,  at  $4  00 

48  combs  at  10c 

156  pair  drawers  at  40c 

240  handkerchiefs  at  12c. 

24  hats  at  50c 

24  pair  shoes,  mens,  at  $3  00 

48  pair  shoes,  womens,  at  $1  50 

216  undershirts  at  50  c 

60  suits,  mens,  at  $8  00 

18  dozen  blankets  at  $18  00 

36  yards  table  linen  at  $1  00 

600  yards  dry  goods,  woolen,  at  50c 

(Journalized  from  abstract  of  issues  for  the  quarter  ending 
December  31.) 


$712  80 
1,267  20 


$150  00 
60  00 
30  00 
240  00 
4 80 
62  40 
28  80 
12  00 
72  00 
72  00 
108  00 
480  00 
324  00 
36  00 
300  00 


55 


Storekeeper's  J ournal. — Continued. 


t-* 

HiCD 

2;^  December  31,  1880  —Continued. 

o © 

’ i-s 

$7,500  00 

$2,000  00 
5, 000  00 

* ‘ wages  of  employes 

4 4 labor  not  on  pay-roll 

500  00 

Departments  for  Attendance,  Dr.  to  Claesification 

$200  00 
700  00 

300  00 

150  00 

200  00 

Superintendent’s  department  . 

50  00 

100  00 

300  00 

Improvements  and  repairs 

50  00 

450  00 

Sewing  and  clothing  rooms 

100  00 

Slaughter  house 

100  00 

Farmer 

100  00 

2,000  00 

Attendants,  male 

1,500  00 

1,200  00 

Attendance,  salaries 

2, 000  00 

4 4 wages  ef  employes 

5, 000  00 

labor  not  on  pay-roll 

500  00 

(The  pay-rolls  have  been  combined  and  journalized  for  the 
quarter  ending  December  31st.  When  payment  is  made  month- 
ly it  will  be  necessary  to  journalize  each  pay-roll  separately. 

Departments  ( for  building  material)  Dr.  to  Glassification 

Improvements  and  repairs 

$300  00 

Cottage  No.  1.  . 

1,360  00 

200  M.  brick  at  $600, 

$1,200  00 
160  00 

10  M.  feet  lumber,  dressed,  at  $16  00 

3,000  pounds  paint,  lead  at  10c  .. 

300  00 

(Journalized  from  abstract  of  building  material  issued  for  the 
quarter  ending  December  31.) 

CLOSING  ENTRIES. 

Institution  Dr.  to  Departments 

$20,219  00 

Officers,  attendance 

$2, 000  00 
1,500  00 
1, 200  00 
200  00 

...  Attendants, male,  attendance 

female,  44  

...  Officers’  kitchen,  44  

“ 44  food 

490  08 

4 4 4 4 laundry  and  household  supplies 

2 64 

...  General  kitchen,  attendance 

700  00 

4 4 4 4 food 

5,260  32 
5 28 

4 4 4 4 laundry  and  household  supplies 

...  Bakery,  attendance 

300  00 

44  food 

1,207  20 
3 84 

44  laundry  and  household  supplies 

. . . Laundry,  attendance 

150  00 

and  household  supplies 

422  40 

...  Centre  building,  attendance 

200  00 

44  laundry  and  household  supplies . 

7 68 

...  Superintendent’s  department,  attem lance 

50  00 

laundry  and  household  supplies. 
...  Officers’ department,  attendance  

6 24 

100  00 

laundry  and  household  supplies 

6 24 

...  Boilers  and  engines,  attendance 

300  00 

fuel 

1,600  00 
712  80 

...  Sewing  room,  clothing,  bedding,  etc 

. . . Clothing  room. 

1,267  20 

...  Sewing  and  clothing  rooms,  attendance 

100  00 

...  Female  wards,  laundry  and  household  supplies 

8 64 

. . . Male  wards. 

8 64 

...  Slaughter-house,  attendance 

100  00 

. . . Farmer,  attendance 

100  00 

...  Furniture  and  fixtures,  furniture 

49  80 

...  Improvements  and  repairs,  attendance... 

50  00 

“ “ building  material 

300  00 

...  Cottage  No.  1,  attendance 

450  00 

“ building  material 

1,360  00 

1880. 

December  31. 

To  officers,  attendance 

10 

$2,000  00 

‘ 31. 

Attendants,  male,  attendance 

11 

1,500  00 

‘ 31. 

“ female,  “ 

12 

1, 200  00 

* 31. 

Officers’  kitchen,  attendance 

13 

200  00 

31. 

“ “ food 

14 

490  08 

‘ 31. 

4 4 laundry  and  household  supplies. 

15 

2 64 

31. 

General  kitchen,  attendance 

16 

700  00 

31. 

44  food 

17 

5, 260  32 

‘ 31. 

4 4 laundry  and  household  supplies. 

17 

5 28 

‘ 31. 

Bakery,  attendance 

19 

300  00 

‘ 31. 

44  food 

20 

1,207  20 

‘ 31. 

44  laundry  and  household  supplies 

21 

3 84 

31. 

Laundry,  attendance 

22 

150  00 

‘ 31. 

4 4 laundry  and  household  supplies 

23 

422  40 

‘ 31. 

Centre  building,  attendance 

24 

200  00 

31. 

4 4 laundry  and  household  supplies 

25 

7 68 

‘ 31. 

Superintendent’s  department,  attendance 

26 

50  00 

‘ 31. 

Supt.  departm’t,  laundry  and  household  supplies.. 

27 

6 24 

31. 

Officers’  department,  attendance 

28 

100  00 

31. 

Officers’  dep’t.,  laundry  and  household  supplies.. . 

29 

6 24 

‘ 31. 

Female  wards, 

30 

8 64 

31. 

Male  4 4 4 4 4 4 “ 44 

31 

8 64 

‘ 31. 

Sewing  room,  clothing,  bedding,  etc 

32 

712  80 

31. 

Clothing  room,  4 4 4 4 4 4 

33 

1,267  20 

‘ 31. 

Sewing  and  clothing  rooms,  attendance 

34 

100  00 

‘ 31. 

Slaughter  house,  attendance 

35 

100  00 

‘ 31. 

Farmer,  attendance 

36 

100  00 

* 31. 

Furniture  and  fixtures,  furniture 

37 

49  80 

‘ 31. 

Cottage  No.  1,  attendance 

38 

450  00 

‘ 31. 

4 4 4 4 1 , building  material 

39 

1,360  00 

‘ 31. 

Improvements  and  repairs,  attendance 

40 

50  00 

‘ 31. 

4 4 4 4 building  material 

41 

300  00 

‘ 31. 

Boilers  and  engines,  attendance 

42 

300  00 

4 31. 

4 4 4 4 4 4 fuel 

43 

1,600  00 

Balance  as  per  classified  ledger 

2,341  60 

$22,560  60 

Posted  from  storekeeper’s  journal. 


T> 

Oct 

Ncv 

De< 

Jar 


Ocl 

No 

De< 


Form  No.  11. 


Classification  Ledger. 


Rage  SO. 


BAKING  POWDER. 


FLOUR,  WHEAT. 


1880. 

October  1 
7 

14 
21 

“ 28 
Novem’r  4 
11 
18 
25 

Decem’r  1 
“ 8 

15 

" 22 


1881. 

January  1 


Folio. 

Quan. 

Price. 

Amount. 

Date.  i 

Bal. 

1* 

Lbs. 

12 

$ 

20 

$2  40 
1 00 

1880. 

October  7 
“ 14 

5 

1 00 

” 21 

5 

1 00 

“ 28 

1 00 

Novem'r  4 

5 

1 00 

“ 11 

5 

1 00 

’’  18 

1 00 

25 

5 

1 00 

Decem’r  1 

1 00 

“ 8 

5 

1 00 

“ 15 

5 

1 00 

•22 

1 00 

31 

“ 31' 

72 

$14  40 

Bal. 

24 

$ 

20 

$4  80 

Folio,  j Quan.  i Price.  Amount. 


Lbs. 

4 

3 

4 
2 
4 

4 

5 

3 

4 

5 
3 
5 


60 
80 
40 
' 80 
80 
40 
1 00 
60 
80 
1 00 
60 
1 00 


Quan. 

Price. 

jAmount. 

Date. 

Bbls. 

$5  00 

1880. 

12 

$60  00 

October  7 

20 

100  00 

14 

20 



100  00 

“ 21 

20 

100  00 

‘ ‘ 28 

20 

100  00 

Novem’r  4 

20 

100  00 

11 

20 

100  00 

18 

20 

100  00 

’’  25 

20 

100  00 

Decem’r  1 

20 

100  00 

” 8 

20 

100  00 

15 

20 

100  00 

' * 22 

21 

100  00 

” 31 

31 

252 

$1,260  00 

24 

$5  00 

$120  00 

Folio. 


Quan.  Prioe.  jAmount. 


Bbls. 

19 

17 
19 

18 

17 

18 
19 
17 

17 

18 
15 
17 
17 
24 


$95  00 
85  00 
95  00 
90  00 
85  00 
90  00 
95 
85 
85 
90 

75  00 
85  00 
85  00 
120  00 


$1,260  00 


Posted  from  storekeeper’s  journal. 


Form  No.  12. 
Department  Ledger. 


generalkitchen. 


Dr. 

Food. 

Cr. 

Dr. 

Laundry 

and  Household  Bupf 

LIES. 

Date. 

j Folio  Amount. 

Date. 

1 

1 " 

Folio  Amount. 

Date. 

Folio 

Amount.! 

1 i 

Date. 

r 

1880. 

October  7 

” 14 

1880. 

Weekending..  *2  $438  36!  December 31 

• 1 429  23 ! 

By  institution.. 

5 $5,260  32  | 

1880. 

October 

14 

Week  ending;. . 

*2 

$ 44 

32 

1880. 

December  31 

By  institution. 

“ 21 

408  65| 

21 

66 

“ 28 

“ ..1 398  34' 

28 

44 

November  4 

••  402  82' 

November 

4 

32 

” 11 

• ’ . . 1 392  75 

11 

32- 

18 

” 394  28' 

18 

44 

” 25 

’•  ....  397  43 

25 

1 

32 

December  1 

‘ ‘ 389  56, 

December 

561 

" 8 

407  92) 

8 

32 

•;  15 

“ ....  383  13 

15 

82 

“ r 396  081 

22 

44 

“ 31 

“ 422  17 

31 

48 

$5, 260  32 

; ; 

; 

i $5, 260  32 

$5  28 

II 

Page  17. 


Cr. 


Amount. 


5 $5  28 


: 


$5  28 


Posted  from  storekeeper’s  journal. 


;§§§§: 


No.  13 

tution. 


57 


Cr. 


1880. 

October 


November 


December 


1. 

7. 

14. 
21. 
28. 

4. 

11. 

18. 

25. 

1. 

8. 

15. 
22 
31. 
31. 


By  balance 
Invoices  fo 


week  ending 


1* 


Additional  invoices  bought  "during  quarter 
Attendance,  pay  roll  for  quarter 


$1,170  80 
800  00 
800  00 
800  00 
800  00 
800  00 
800  00 
800  00 
800  00 
800  00 
800  00 
800  00 
800  00 
4, 289  80 
7,500  00 


1881. 

January  1. 


By  balance 


$22,560  60 


$2,341  60 


\ 


58 


Form  No.  19. 

Statement  for  the  week  ending  October  7,  1880. 


Item. 

Pre- 

vious 

week. 

Difference. 

Over. 

Less. 

Food  issued. 

Officers’  kitchen 

$40  84 
428  36 
100  60 

$37  20 
404  28 
83  12 

$3  64 
34  08 
17  48 

General  kitchen 

Bakery 

Total 

$579  80 

$524  60 

$55  20 

Average  number  of  inmates 

425 

75 

427 

75 

2 

Average  number  of  employes 

Total 

500 

502 

2 

Average  cost  per  head ' 

$1  15 

$1  04 

$0  11 

Form  No.  14. 


Abstract  of  food  issued  for  the  week  ending  October  7 , 1880. 


Item. 

Measure 

Price. 

Officers’  kitchen. 

General  kitchen. 

Bakery. 

Grand  total. 

1 

2 

3 

4 

5 

0 

Total 
7 quan- 
j tity. 

Amount. 

1 1 2 

3 

4 

5 

1 6 

l7 

l Total 
quan- 
tity. 

Amount. 

1 

3 

4 

5 

6 

7 

Total 

quan- 

tity. 

Amount. 

Quan- 

tity. 

Amount. 

Food. 

Baking  powder 

Pounds. 

20 

2 

o 

4 

80 

4 

80 

Baking  Boda 

05 

4 

4 

8 

40 

g 

40 

Bread  

Carbonate  of  ammonia 

Cracked  wheat 

02 

•i 

I O 

04 

10  .... 

8 

18 

35 

20 

40 

( Jraoker  i 

6 

30 

20' 

20 

40 

$2  40 

46 

$2  70 

Flour,  buckwheat.. 

Barrels. 

Flour,  wheat. . . . 

19 

4 

95  00 

Meal,  corn 

Bushels. 

50 

.... 

2 

-1 

2 00 

2 (l6 

Yeast 

Pounds. 

12 

.... 

li) 

10 

20 

2 40 

21) 

2 40 

Boof,  roasts. . . 

8 

15 

15 

is 

15 

io 

15 

15  100 

$8  66 

| 160  163 

160 

1601 

140 

160 

160 

l,  mo 

38  00 

1,200 

96  ()6 

Beef,  steaks 

8 

15 

15 

15 

15 

10 

15 

16  100 

8 00 

140  140 

; 140 

140 

60 

140 

1 in 

000 

72  00 

1,000 

80  00 

Mutton 

(i 

12 

13 

....1  25 

1 50 

601 ... . 

65 

125 

7 50 

150 

!)  00 

Sausage 

8 

12 

.... 

13  25; 

2 00 

. ...  60 

.... 

' ioo 

65 

125 

10  00 

160 

12  00 

Fish,  fresh 

10 

10 

io 

1 00 

ioo  100 

100 

100 

50 

40' 

100 

650 

40 

4 00 

650 

50 

32  50 
5 00 

Fish,  salt 

3 

i 

140 

140 

4 20 

140 

4 20 

Potatoes  . 

Bushels. 

50 

o 

1 

3 

1 50 

i 40... 

32 

72 

36  00 

75 

37  50 

Applos 

no 

8 

....  3 

1 50 

18  .... 

18 

36 

18  00 

39 

19  50 

Butter 

Pounds. 

isr  40 

i 40 

80, 

12  00 

350  

350 

700 

105  00 

780 

117  00 

12 

15 

10 

3 00 

35 

35 

70 

8 40 

95 

11  40 

Sugar,  (’ 

8 

15 

10 

....  25 

2 00 

325  . . ! ! 

300 

625 

50  00 

650 

52  00 

Totals 

$40  84 

$438  36 

$100  60 

$579  80 

i 

1 

1 

Form  No.  15. 

Abstract  of  laundry  and  household  supplies  issued  for  the  week  ending  October  7,  1880. 


g 

P 

Price. 

Laundry. 

Officers’ 

KITCHEN. 

General 

kitchen. 

Bakery. 

Centre 

building. 

Sup'tendent’s 

department. 

Officers' 

department. 

Female  wards. 

Male  wards. 

Grand  total. 

Item. 

© 

Quant. 

Amount. 

Quant. 

Amount. 

Quant. 

Amount. 

Quant. 

Amount. 

Quant. 

(Amount, 

Quant. 

^Amount. 

I 1 

Quant. 

Amount. 

Quant. 

Amount. 

Quant. 

Amount. 

Quant. 

Amount. 

Laundry  Supplies. 

Soap,  hard 

‘ ‘ soft .... 

Pounds 

6 

m 

CO 

2, 000 

$3  GO 
30  00 

2 

12 

24 

2 

12 

4 

a 

2 

1 

2 

12 

a 

12 

2 

12 

80 

2. 000 

$4  80 
30  00 

Starch. 

30 

1 50 

...” 

30 

1 50 

Washboards 

Nuinbor 

Wringers 

Household  Expenses. 

B Enrols. ... 

Number 

Baskets 

Bluckintf . . 

Boxes... 

Bootjacks 

Bowls  woo  do  li 

Niimhnr 

Boxes. 

' " 

Brackets,  wall 

Brooms 

' ‘ whisk 

Bapolio 

10 

1 

10 

1 

10 

2 

20 

2 

20 

2 

20 

2 

20 

2 

20 

2 

20' 

2 

20 

Soap,  oastile 

Pounds. 

20 

1 

20 

1 

20 

T 

20 

2 

40 

2 

40 

7 

1 40 

' ‘ toilet 

I ; — 

$35  20 

' 

44 

32 

64 

52 

52 

72 1 

i 

72 

$39  30 

i 

_ J 

Tho  amounts  under  those  headings  are  transferred  from  an  oxhibit  liko  the  ono  which  follows. 


Form  No.#16. 

Detailed  Abstract  of  laundry  and  household  supplies  issued  to  female  wards,  for  the  week  ending  October  7,  1880. 


Itom. 

Measure 

Price. 

Female  wards. 

No.  1. 

No.  2. 

No.  3. 

No.  4. 

No.  5. 

No.  6. 

No.  7. 

No.  8. 

No.  9. 

No.  10. 

Grand  total. 

Quan. 

Amount. 

Quan. 

Amount. 

Quan.  Amount. 

Quan. 

Amount. 

Quan. 

Amount. 

Quan. 

Amount. 

Quan.  Amount. 

1 1 1 

1 Quan. 

Amount. 

Quan. 

Amount. 

Quan. 

Amount. 

Quan. 

Amount. 

Laundry  Supplies. 

Soap,  hard 

Pounds. 

N umber 

Pounds. 

06 

2 

% 12 

2 

$ :i2 

Household  Expenses. 

Baskets 

Blacking  ... 

Boot-jacks 

Brooms 

Brooms,  whisk  ..  , 

Sapolio 

10 

20 

2 

20 

40 

2 

20 

4o 

Soap,  castilo 

Soap,  Loilot 

Totals 

$ 72 

* 72 

" 

1 

1 

Foem  No.  17. 


Abstract  of  supplies  issued  for  the  quarter  ending  December  31,  1880. 


Item. 

Measure 

Price. 

Impbovements 

AND  KEPAIES 
(OEDINABY.) 

j Cottage  No.  1. 

Cottage  No.  2. 

New  baen. 

Ice  house. 

Gband  total. 

Quan.  Amount. 

Quan. 

Amount. 

Quan. 

Amount. 

Quan. 

Amount. 

Quan. 

Amount, 

Quan. 

Amount. 

Quan. 

Amount. 

Quan. 

Amount. 

Building,  Improvements  and  Repairs. 

Brick 

M. 

$6  00 

200 

| 

$1,200  OOj 

1 

200 

$1,200  00 

Cement 

Barrels.. 

Fire  brick 

Fire  clay ... 

Barrels.. 

< i rates 

Number 

Bushels 

Hair 

Lath 

M. 



Lime 

Barrels 

Mortar 

Bushels 

Sand  

Car  lo’ds 

Stone,  dimension 

Lumber,  dressed Pent 

16  00 

10, 000 

160  00 

10.000 

160  00 

Lumber,  flooring 

Feet 

| 

Paints,  lead 

Pounds. 

io  66 

3, 000 

$300  66 

:::::::::: 

1 

3.  ono 

30ft  no 

Totals 1 

*300  001 

$1,360  00 

1 

1 

$l,M0  00 

t 

1 

1 1 ! 

| | 

1 



Form  No.  18. 


Abstract  of 


issued  to 


department  for  the  quarter  ending  December  31,  1880. 


• 

Week  ending 

Item. 

Measure 

Price. 

Oct.  7. 

Oct.  14. 

Oct.  21. 

Oct.  28.  1 Nov.  5. 

Nov.  12. 

Nov!  19. 

Nov.  26. 

Dec.  3. 

Dec.  10. 

Dec.  17. 

Dec.  24. 

Dec.  31.  ; Grand  total. 

Quan. 

Amount. 

Quan.  1 Amount.l 

Quan.  1 Amount.' 

Quan.  Amount.  Quan.  Amount. 

II  li  I 

Quan.  Amount. 

1 I 

j Quan.  jAmount.j 

| Quan.  jAmount. 

Quan.  | Amount. 

Quan. 

Amount.  | 

J Quan.  jAmount. 

Quan. 

Amount.  | 

; Quan.  Amount.1  Quan.  Amount. 

Baking  p<yv 
Baking  sod 
Cracked  wb 
Crackers . . 
Flour,  whes 
Meal,  corn. 

Yeast 

Beef,  roasti 
Beef,  steaks 

Mutton 

Sausage ... 
Salt  beef... 
Fish,  fresh. 
Fish,  salt.. 
Potatoes  .. 

Apples 

Butter 


Sugar,  gran 
Sugar,  C... 


Clothi 


Boots 

Buskins 

Caps 

Coats,  wook 

Combs 

Drawers,  w( 
Handkerchh 
Hats,  womei 
Shoes,  mens 
Shoes,  worn 
Undershirts, 
Suits,  mens. 

Blankets 

Table  linen. 
Dress  goods 


Coal,  bitumi] 


Lawn 

Soap,  hard.. 

Soap,  soft 

Starch  


Form  No.  20. 


Storekeeper's  itemized  statement. 


Item, 

Measure. 

On  hand  commenc- 
ing quarter. 

Received. 

Total  to  be 
accounted  for. 

Issued. 

On  hand  at  end  of 
quarter. 

Quant’y. 

Cost. 

Quant'y. 

| Cost. 

Quant’y. 

* Cost. 

Quant’y. 

| Cost. 

Quant’y. 

| Cost. 

Food: 

Baking  powder 

Pounds ... 

12 

$2  40 

60 

$12  00 

72 

$14  40 

48 

$9  60 

24 

$4  80 

Baking  soda 

24 

1 20 

120 

6 00 

144 

7 20 

96 

4 80 

48 

2 40 

60 

1 20 

300 

6 00 

360 

7 20 

240 

4 80 

120 

2 40 

60 

3 60 

600 

36  00 

660 

39  60 

540 

32  40 

120 

7 20 

Barrels  . . 

12 

60  00 

240 

1,200  00 

252 

1,260  00 

228 

1, 140  00 

24 

120  00 

Busuels... 

12 

6 00 

60 

30  00 

72 

36  00 

48 

24  00 

24 

12  00 

Yeast 

Pounds . .. 

60 

7 20 

302 

36  00 

360 

43  20, 

240 

28  80 

120 

14  40 

14,400 

1, 152  00 

14, 400 

1,152  00 

14, 400 

1,152  00 

12,000 

960  00 

12,000 

960  00 

12, 000 

960  00 

1,800 

108  00 

1,800 

108  00 

1,800 

108  00 

1,800 

144  00 

1,800 

144  00 

1,800 

144  00 

600 

30  00 

8,400 

420  00 

9,000 

450  00 

7, 800 

390  00 

1,200 

60  00 

600 

60  00 

600 

60  00 

600 

60  00 

Fish,  salt 

120 

3 60 

1,800 

54  00 

1,920 

57  60 

1,680 

50  40 

240 

7 20 

Bushels... 

60 

30  00 

960 

480  00 

1,020 

510  00 

900 

450  00 

120 

60  00 

Apples 

12 

6 00 

480 

240  00 

492 

246  oo ; 

468 

234  00 

24 

12  00 

Butter 

Pounds... 

240 

36  00: 

9, 600 

1,440  00 

9, 840 

1,476  00 

9,360 

1,404  00 

480 

72  00 

Sugar,  granulated 

60 

7 20 

1.200 

144  00 

1,260 

151  20 

1,140 

136  80 

120 

14  40 

Sugar,  C 

600 

48  00 

8, 400 

672  00 

9,000 

720  00 

7,800 

624  00 

1,200 

96  00 

Clothing,  tedding,  etc. 

$242  40 

$7, 200  00 

$7, 442  40 

$6, 957  60 

$484  80 

— 

• ' 

Boots 

Pairs.  . . 

12 

$30  00 

72 

$180  00 

84 

$210  00 

60 

$150  00 

24 

$60  00 

Buskins 

12 

12  00 

72 

72  00 

84 

84  00 

60 

60  00 

24 

24  00 

Number  .. 

12 

6 00 

72 

36  00 

84 

42  00 

60 

30  00 

24 

12  00 

Coats,  woolen 

12 

48  00 

72 

288  00 

84 

336  00 

60 

240  00 

24 

96  00 

Combs 

12 

1 20 

60 

6 00 

72 

7 20 

48 

4 80 

24 

2 40 

Drawers,  woolen 

Pairs 

24 

9 60 

180 

72  00 

204 

81  60 

156 

62  40 

48 

19  20 

Handkerchiefs 

Number .. 

60 

7 20 

300 

36  00 

360 

43  20 

240 

28  80 

120 

14  40 

Hats,  womens 

24 

12  00 

24 

12  00 

24 

12  00 

Shoes,  mens 

Pairs 

24 

72  00 

24 

72  00 

24 

72  00 

Shoes,  womens 

12 

18  00 

60 

90  00 

72 

108  00 

48 

72  00 

24 

36  00- 

Undershirts,  mens 

Number .. 

24 

12  00 

240 

120  00 

264 

132  00 

216 

108  00 

48 

24  00 

Suits,  mens 

12 

96  00 

72 

576  00 

84 

672  00 

60 

480  00 

24 

192  00- 

Blankets 

Dozen 

6 

108  00 

24 

432  00 

30 

540  00 

18 

324  00 

12 

216  00 

Table  linen 

Yards . 

12 

12  00 

48 

48  00 

60 

60  00 

36 

36  00 

24 

24  00 

Dress  goods,  woolen 

120 

60  00 

720 

360  00 

840 

420  00 

600 

300  00 

240 

120  00 

Fuel. 

$420  00 

$2,400  00 

$2,820  00 

$1,980  00 

$840  00' 

— 

— 

Coal,  bituminous 

Tons 

200 

$400  00 

1,000 

$2,000  00 

1,200 

$2,400  00 

800 

$1,600  00 

400 

$800  00 

Laundry  supplies. 

Soap,  hard 

Pounds. . . 

40 

$2  40 

1,000 

$60  00 

1,040 

$62  40 

960 

57  60 

80 

$4  80 

Soap,  soft 

6,000 

90  00 

30, 000 

450  00 

36, 000 

540  00 

24, 000 

360  00 

12, 000 

180  00 

Starch  

‘‘  :::| 

40 

12  00 

100 

30  00 

140 

42  00 

60 

18  00 

80 

24  00 

$104  40 

$540  00 



$644  40 

$435  60 

$280  80 

Form  No.  21. 

Storekeeper' s inventory. 


Item. 

Measure 

Ledger. 

Stock. 

Excess. 

Deficiency. 

Quan. 

1 Amount. 

1 1 

Quan.  Amount. 

Quan. 

Price. 

Amount. 

Quan. 

Amount. 

| Quan. 

Amount. 

Sugar,  granulated 

Pounds. 

728 

$27  82 

1 

656 

$78  72 

$50  90 

72 

6/i  bleached  sheeting 

Yards. .. 

675 

81  00 

675 

.12 

81  00 

Gimp 

10 

30 

9 

.03 

1 

.03 

